TaxTMI 
TaxTMI 
2018 (5) TMI 4
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.... covered under entry 38B of Schedule-B appended to the Haryana VAT Act, 2003. The net result was that the product was not a tax free item. 2. The appellant has raised the following substantial questions of law: "(i) Whether on the facts and in the circumstances of the case, the ld. Tribunal was justified in holding that item in question, i.e. Aluminum Phosphide (commonly known as Celphos) is not pesticide used for protection of plants and thus, not covered by Entry 38B of Schedule-B appended to Haryana VAT Act 2003? (ii) Whether on the facts and in the circumstances of the case, the impugned order passed by the 4 members of the Tribunal is without authority of law as the matter has not been heard by the requisite number....
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....assed by only four members of the Tribunal is without authority of law. 6. Section 57 of the Haryana VAT Act reads as under:- "57. (1) The State Government may constitute a Tribunal to be called the Haryana Tax Tribunal consisting of three or more odd number of members including the Chairman as the State Government may appoint for the purpose of performing such functions and exercising such powers as may be assigned to, or conferred on, the Tribunal by or under this Act. (2) The functions of the Tribunal may be discharged by the members sitting in Benches of two or more members, as may be determined by the Chairman." As per Section 57 State Government may constitute a Tribunal which consists of three or more odd numb....
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....ifying any point relating to levy, assessment and collection of tax and all persons employed in the administration of this Act except an appellate authority, and all dealers affected there by shall observe and follow such order. (4) Every order issued under sub -section (3) shall be publicized simultaneously by uploading on the website www.haryanatax.com under the head "VAT orders". (5)If any person feels aggrieved by an order publicized under sub-section (4), he may at any time prefer an appeal against such order to the Tribunal and for this purpose the order shall be deemed to be an order passed under this Act: Provided that where an appeal is preferred against such order to the Tribunal, it shall be heard and d....
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..... This view is supported by the decision of the Supreme Court in case of Surendra Singh and others v. State of Uttar Pradesh, 1954 SCR 330 where it was held as under: " 11. An important point therefore arises. It is evident that the decision which is so pronounced or intimated must be a declaration of the mind of the court as it is at the time of pronouncement. We lay no stress on the mode or manner of delivery, as that is not of the essence, except to say that it must be done in a judicial way in open court. But however it is done it must be an expression of the mind of the court at the time of delivery. We say this because that is the first judicial act touching the judgment which the court performs after the hearing. Everything ....
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.... part. If he hands in a draft and signs it and indicates that he intends that to be the final expository of his views it can be assumed that those are still his views at the moment of delivery if he is alive and in a position to change his mind but takes no steps to arrest delivery. But one cannot assume that he would not have changed his mind if he is no longer in a position to do so. A Judge's responsibility is heavy and when a man's life and liberty hang upon his decision nothing can be left to chance or doubt or conjecture; also, a question of public policy is involved. As we have indicated, it is frequently the practice to send a draft, sometimes a signed draft, to a brother Judge who also heard the case. This may be merely for....