TaxTMI 
TaxTMI 
2016 (11) TMI 1252
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....ismissed. But the prayer of the petitioner is to maintain first part of the order which is favourable to her and for the second part of the order, the petitioner contends that such an order could not be passed by the Tribunal. 2. As such, we need not examine in detail the facts and the merits of the case. But the relevant aspects are that the petitioner preferred application before the Tribunal with the prayer to quash and set aside the order dated 20.8.2015 and hence, she also prayed to direct the respondents to restore seniority position of the applicant with effect from 9.5.1988. The said application was heard by the Tribunal and as submitted by the learned counsel for the petitioner, the matter was last heard in February, 2016 and th....
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.... member the judicial member has recorded as under: "After having gone through the dessent note by my learned brother, I have chosen to decide in compliance with it. Therefore, the OA is dismissed." 6. The aforesaid fact situation goes for showing the circumstances that both the members must have dictated their reasons and conclusions by separate order. Whereas, while simultaneously signing both the parts of order one for allowing the application and another for dismissal of application, the aforesaid note made by the judicial member comes on record. 7. At this stage, we wish to record that there are two conflicting views of the members of bench, one for allowing the application and another for dismissal. For any descanting vi....
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....by the Member so authorized shall be deemed to be duly pronounced. (b) The Member so authorized for pronouncement of the order shall affix his signature in the order sheet of the case stating that he has pronounced the order as provided in this rule. (c) If the order cannot be signed by reason of death, retirement or resignation or for any other reason by any one of the Members of the Bench who heard the case, it shall be deemed to have been released from part-heard and listed afresh for hearing." 9. Aforesaid operation of Rules 106 and 107 presupposes the unanimity in the ultimate operative portion of the order, such would not apply if there is disagreement or dessent view for allowing or dismissal of the application b....
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....ither hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Tribunal and such point or points shall be decided according to the opinion of the majority of the Members of the Tribunal who have heard the case, including those who first heard it." 11. The aforesaid Section 26 of the Act also makes it clear that if the members of the Bench differ in opinion or any point, if there is a majority of the opinion, such majority may prevail but if the members are equally divided, they shall state the point or points on which they differ and make a reference to the Chairman who shall either hear the point or points himself and refer the case for hearing by one or more of th....
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....tances that in both the parts of order though duly signed by both the members of Tribunal. There is no dessentment recorded in their respective part, may be first part or second part. But in the second part, judicial member has concurred with the view of administrative member irrespective of his earlier part of view for allowing of the application, which is also signed by the administrative member. Hence, we find that both the parts of order are / and can be read comprising of only one common order and self contradiction are apparent on the face of it. 13. Learned counsel for the petitioner did contend that the first part of order could be said as only order of Tribunal and the second part of order could be said as without any authority ....