TaxTMI 
TaxTMI 
2018 (9) TMI 116
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....ions, these two Settlement Applications were scheduled for hearing and final disposal. In normal course they ought to have been disposed of before 31st August, 2018. However, there is a curious development, according to the learned Senior counsel for the Petitioners and that is a communication from the Chairman, copy of which is at page 28 of the paper book in the first Petition. That communication addressed to the Secretary of the Additional Bench of the Income Tax Settlement Commission, Mumbai, inter alia says that the Chairman would like to peruse the papers and final orders in the cases of MAAD Realtors. Though the nomenclature and words "final orders" have been used but this communication clearly says that the cases in relation to MAAD Realtors and M/s Ahuja builders are pending. The Chairman desired a discussion in relation to these pending cases with the members of the Settlement Commission or the Bench dealing with them. This is ordinarily not done and even if the person is higher in hierarchy and is the Chairman of the Settlement Commission, he should not have interfered with pending judicial proceedings before the other members of the Commission. That would set a wrong p....
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....then we would commit the same mistake, if at all, committed by the learned Chairman. It would not be proper to presume at this stage that the Proceedings are necessarily going to an end, with final orders, but adverse to the Petitioners' interests. For all we know the settlement may go through to the satisfaction of all parties before the Settlement Commission. In the event the apprehension comes true and the Chairman's meeting and discussion with the members of the Commission results in an adverse order as apprehended, then, while challenging such final orders and if they are found to be influenced by the Chairman's alleged uncalled for and undue intervention, the Petitioners can raise appropriate pleas and urge before this Court that they have not been dealt with fairly by the Settlement Commission. There is a uncalled for interference in judicial proceedings and none including the Chairman can direct a particular course of action to be taken or a particular order being passed in pending judicial proceedings. Thus, the out-come of judicial proceedings cannot be controlled in this manner. We keep open all such pleas of the Petitioners, despite their participation in the hearing b....
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....he State of Maharashtra & Ors.); Writ Petition No. 13353 of 2016 (Robert Marsalin Dias & Ors. Vs. The State of Maharashtra & Ors.) and Writ Petition No.2759 of 2011 (Jagannath Kusaji Sawant Vs. State of Maharashtra & Ors.). The relevant paras of this Order read as under:- "15. In several decisions of the Hon'ble Supreme Court right from the case of The State of Uttar Pradesh Vs. Mohammad Naim, reported in AIR 1964 SC 703 and earlier or later, the principle enshrined is that not even the highest authority/Court or Tribunal can control and interfere with a discretion vesting in a subordinate authority who exercises quasijudicial and judicial powers. In Mohammad Naim (supra) the Hon'ble Supreme Court in para 10, at page 707, held that there is one principle of cardinal importance in the administration of Justice. That is that the proper freedom and independence of Judges and Magistrates must be maintained and they must be allowed to perform their functions freely and fearlessly and without undue interference by anybody, even by the Supreme Court. They cannot be commanded to act in a particular way. No such command is binding on them. 16. What applies to Judges and Magistrate....
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....e particulars specified therein. Section 71 provides for the procedures to be followed by the Regional Transport Authority in considering application for stage carriage permit. Section 72 empowers the Regional Transport Authority to grant stage carriage permit in respect of any route or the area specified in the application. The other provisions contained in the said Chapter provide for the mode and manner for dealing with the applications for grant of other types of permits. 18. The Act is a self contained Code. All the authorities mentioned therein are statutory authorities. They are bound by the provisions of the Act. They must act within the four corners thereof. The State, although, has a general control but such control must be exercised strictly in terms of Article 162 of the Constitution of India. Having regard to the nature and the manner of the control specified therein, it may lay down a policy. Statutory authorities are bound to act in terms thereof, but per se the same does not authorize any Minister including the Chief Minister to Act in derogation of the statutory provisions. The Constitution of India does not envisage functioning of the Government through the Chie....
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....tute a charge of misconduct, it would impinge upon the independent functioning of quasi judicial officers. The entire system of administrative, adjudication, whereunder quasi judicial powers are conferred on administrative authorities, would fall into disrepute if officers performing such functions are inhibited in performing their functions without fear or favour because of the constant threat of disciplinary proceedings. It is only in case of a deliberate act and actuated by mala fides that the disciplinary proceedings can be initiated and not otherwise. The Hon'ble Supreme Court has summarised this principle of law in the case of Union of India and Ors. Vs. Duli Chand, reported in (2006) 5 SCC 680 (see paragraphs 5, 8 and 9). In that decision, the Hon'ble Supreme Court disapproved the reasoning enunciated in the case of Zunjarrao Bhikaji Nagarkar Vs. Union of India, reported in 1999 (7) SCC 409. 20. We are, therefore, of the firm opinion that the independent functionaries exercising quasi judicial powers, whether in terms of the circular or otherwise and particularly in terms of the Maharashtra Land Revenue Code, 1966 or allied laws, cannot be directed to condone the de....