TaxTMI 
TaxTMI 
2016 (4) TMI 186
X X X X Extracts X X X X
X X X X Extracts X X X X
....pension 03 26/11/2008 Inquiry officer appointed 04 26/11/2008 Inquiry proceedings initiated 05 21/02/2011 Inquiry report submitted 06 18/11/2011 Inquiry report served to the appellant 07 02/05/12 & 02/07/12 Personal hearing held 08 18/07/2012 Licence revoked and security forfeited 09 20/06/2014 CESTAT remanded the matter 10 07/10/2014 Order issued in remand 11 11/05/2015 Tribunal directed restoration of licence after taking fresh deposit 12 23/07/2015 MA for implementation of the order dated 11/05/2015 filed 2. The applicant on receipt of the order of Tribunal approached the Commissioner by a letter dated 21/05/2015 and made personal visit to the of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ribunal is not complied with, the Tribunal intends to initiate contempt of Court proceedings. Mr. Jetly submits that neither the Revenue nor its officers are at fault. They have filed Appeals to this Court and the Appeals are registered but do not reach admission. They are not heard for admission not because of any fault of the officers or the Advocates but because of pressure of work on this Court. The Tribunal therefore should not have passed such an order and visiting the party with contempt proceedings for failure to implement it." 4. It is seen that the order of the Tribunal has been passed considering the fact that the applicant has been out of business for more than six years and therefore, the punishment was deemed to be sufficie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not "acceptable" to the department - in itself an objectionable phrase - and is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws. In view of the above, i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e under sub-regulation (1). Sub-regulation (7) of Regulation 22 was also amended requiring the Commissioner to pass order within 90 days from the date of submission of the report by the inquiry officer. It is seen that at the material time in 2008 there were no such time limit. However, when the inquiry report was submitted the time limits were already present in the law. The new CHALR 2013 notified by Notification 65/2013-Cus (N.T.) dated 21-6-2013 continued with the time limits for various steps in revocation of licence. The requirement of issue of notice within a period of 90 days from the date of receipt of offence report was maintained under sub-regulation (1) of Regulation 20. The requirement of submission of inquiry report within 90 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he eviction of pavement and slum dweller will lead, in a vicious circle, to the deprivation of their employment, their livelihood and, therefore, to the right to life. Our attention is drawn in this behalf to an extract from the judgment of Douglas J in Baksey v. Board of Regents, 347 M.D. 442 (1954) in which the learned Judge said: "The right to work I have assumed was the most precious liberty that man possesses. Man has indeed, as much right to work as he has to live, to be free and to own property. To work means to eat and it also means to live." The right to live and the right to work are integrated and interdependent and, therefore, if a person is deprived of his job as a result of his eviction from a slum or a pavement, h....