TaxTMI 
TaxTMI 
2016 (4) TMI 186
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..../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 office of the Commissioner and they had requested for implementation of the order of the Tribunal. No response received. In v....
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.... 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 sufficient for the offences committed. Therefore, till the time the licence is not restored, the applicant continues to undergo punishmen....
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....tion 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, it is incumbent upon the Commissioner to implement the order of the Tribunal within a reasonable time. 5. It is seen that the inquir....
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....ys 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 days from the date of issue of notice under sub-regulation (1) of Regualtion 20 was maintained. The requirement of issuance of order b....
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....fore, 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, his very right to life is put in jeopardy. It is urged that the economic compulsions under which these persons are forced to live in slums or on pave....