75th Founding Day Lecture Meeting on “India@2030” Know More

July 2009

Precedent — Different view amongst Co-ordinate Benches of Tribunal — Matter has to be referred to larger Bench.

By Dr. K. Shivaram, Ajay R. Singh, Advocates
Reading Time 1 mins

New Page 1

  1. Precedent — Different view amongst Co-ordinate Benches of
    Tribunal — Matter has to be referred to larger Bench.


A dispute arose before the Tribunal in the context of sales
tax liability towards development charges received by the appellant builders.

 

The Tribunal observed that it was not in agreement with the
view expressed by its earlier Co-ordinate Bench. Despite the existence of the
regulation 54(a)(i) of Karnataka Appellate Tribunal Regulations stipulating
that in the event of conflict of decisions, the matter is required to be
referred to the Chairman, that was not done in this matter. Thus the matter
referred to Tribunal to constitute a special bench in view of the conflicting
opinions of the co-ordinate benches of the Tribunal in terms of regulation
54(a)(i) of the Act.


[ Continental Builders & Developers v. State of
Karnataka, (2009) 21 VST 74 (SC)]

 


Download PDF

You May Also Like

Co-owner sale — Release of share by co-owner to other co-sharer did not amount to sale or conveyance — S. 2(10) Stamp Act 1899.

Deficiency in service by Doctor — Consumer Protection Act 1986.