Bench Structure and Constitutional Adjudication – The Court at a Crossroads | Live Law:
Selectively:
For the proposition, in a tax case, as lately decided by the HC >
HERE
(For a moot point raised - read the posted comment)
The problem alluded to / grieved about, historically, has been a perennial and persisting problem, until date; and could only be expected to likewise persist to eternity; to the end of the horizon.
For instance, have a look at the cited HC judgment ( HERE)
<> RESOURCES
(Extracts from-
https://www.linkedin.com/pulse/20141201114940-248274412-basic-principles-for-condonation-of-delay/ )
Cross Refer :
http://amlegals.com/
KEY Note:
(Extract from - Bench Structure and Constitutional Adjudication – The Court at a Crossroads | Live Law:)
Alert :That, however, is not, -as indicated herein before,- to be mistaken to provide the full explanation. Should the opinion of the referred Expert be closely looked through,-as found repeatedly shared in most of his Budget Speeches,- the inconsistencies in case law , in turn, is primarily attributable, and in no less measure, to serious /gross inconsistencies, observed more often than not, in inconsistencies in the legislation itself; with only the powers / prerogative of interpretation whereof is left to the judiciary.
(Over to law experts, at large, to follow on !
Selectively:
"The Lower Courts and Lawyers
".....The problem of inconsistency in decision-making manifests
itself the most for the lower courts...."
For Example, consider the proposition , -
Delay In Filing Of - To, or not to, condone
Answer may vary-
https://www.linkedin.com/pulse/20141201114940-248274412-basic-principles-for-condonation-of-delay/
https://www.rbi.org.in/scripts/bs_viewcontent.aspx?Id=171#9
Criteria :
Length of delay;
Cause- Reasonable X Suffcient ;
Condemnation- conditional;
Type /Category of-
Say,- Banking
Source Material:
Delay In Filing Of - To, or not to, condone
Answer may vary-
https://www.linkedin.com/pulse/20141201114940-248274412-basic-principles-for-condonation-of-delay/
https://www.rbi.org.in/scripts/bs_viewcontent.aspx?Id=171#9
Criteria :
Length of delay;
Cause- Reasonable X Suffcient ;
Condemnation- conditional;
Type /Category of-
Say,- Banking
Source Material:
For the proposition, in a tax case, as lately decided by the HC >
HERE
(For a moot point raised - read the posted comment)
The problem alluded to / grieved about, historically, has been a perennial and persisting problem, until date; and could only be expected to likewise persist to eternity; to the end of the horizon.
For instance, have a look at the cited HC judgment ( HERE)
Without having to take the trouble of going to town, or
spare extra efforts to explore, the several court rulings
cited in this very case illustrate one thing. That is the ‘inconsistency’ in decision making; and, as is
open to be readily inferred, the reason / the fact (of premise) is that despite the basic issue pertains to ‘condonation of delay’ , it is the ‘facts and
circumstances’, in a case to case basis, that has weighed with the court in
adjudicating the very same issue, differently.
Be that as it
may, in one’s mind, there has been a nagging
but grave doubt, in one's mind; briefly stated:
For an appreciation, in proper light, it is to be recommended to, focus on :
Is there not all the more reason /better
logic in urging why a liberal view, as taken in several tax cases, should not likewise be taken in
‘claims’ cases, as well !
For an appreciation, in proper light, it is to be recommended to, focus on :
“Strictures by ITAT
against ICAI deprecated: It is very unfortunate that the Tribunal, out of sheer
desperation and frustration and agitated by the fact that the Revenue is not
opposing the request for condonation of delay blamed the assessee's Chartered
Accountant and the ICAI on how they should conduct themselves. The Tribunal
completely misdirected itself by taking irrelevant factors into account.
Delay of 2984 days
in filing the appeal caused by wrong advice of a professional is capable of
condo nation. However, even if the assessee has acted bona fide, he can be held
liable for payment of costs to balance rights and equities.”
"(v) Way back in the
year 1979, in a decision reported in AIR 1979 SC 1666 {M/s. Concord of India
Insurance Co. Ltd. Vs. Smt. Nirmala Devi and others}, the Hon’ble Supreme Court
has held that a legal advice tendered by a professional and the litigant acting
upon it one way or the other could be a sufficient cause to seek condonation of
delay and coupled with the other circumstances and factors for applying liberal
principles and then said delay can be condoned. Eventually, an overall view in
the larger interest of justice has to be taken. None should be deprived of an
adjudication on merits unless the Court of law or the Tribunal/Appellate
Authority finds that the litigant has deliberately and intentionally delayed
filing of the appeal, that he is careless, negligent and his conduct is lacking
in bona fides. These are, therefore, some of the relevant factors. Those
factors should therefore necessarily go into an adjudication of the present
nature."
"(vi) In Nirmala Devi
(supra), the Hon’ble Supreme Court held as under:
“5. The Accident
Claims Tribunal pronounced its award on September, 15, 1976, after making the
necessary computations and deductions. The appeal had to be filed on or before
January 19, 1977 but was actually filed 30 days later. Counsel for the
petitioner is stated to have made the mistake in the calculation of the period
of limitation. He had intimated the parties accordingly with the result that
the petitioner was misled into instituting appeal late. The High Court took the
view that the lawyer’s ignorance about the law was no ground for condo nation
of delay. Reliance was placed on some decisions of the Punjab High Court and
there was reference also to a ruling of the Supreme Court in AIR 1972 SC 749.
The conclusion was couched in these words:
The Assistant
Divisional Manager of the Company appellant is not an illiterate or so ignorant
person who could not calculate the period of limitation. Such like appeals are
filed by such companies daily. The facts of this case clearly show, as observed
earlier, that the mistake is not bona fide and the appellant has failed to show
sufficient cause to condone the delay.”
<> “12. It is a settled legal
proposition that law of limitation may harshly affect a particular party but it
has to be applied with all its rigour when the statute so prescribes. The Court
has no power to extend the period of limitation on equitable grounds. “A result
flowing from a statutory provision is never an evil. A Court has no power to
ignore that provision to relieve what it considers a distress resulting from its operation.” The statutory
provision may cause hardship or inconvenience to a particular party but the
Court has no choice but to enforce it giving full effect to the same. The legal
maxim “dura lex sed lex” which means “the law is hard but it is the law”, stands
attracted in such a situation. It has consistently been held that, “inconvenience
is not” a decisive factor to be considered while interpreting a statute.
13. The Statute of Limitation is founded on
public policy, its aim being to secure peace in the community, to suppress
fraud and perjury, to quicken diligence and to prevent oppression. It seeks to bury
all acts of the past which have not been agitated in-explain-ably and have from
lapse of time become stale……”(Extracts from-
https://www.linkedin.com/pulse/20141201114940-248274412-basic-principles-for-condonation-of-delay/ )
Cross Refer :
http://amlegals.com/
A Related Issue ; worth a study - Sanjeev Lal... vs CIT
KEY Note:
It is to be, with no option left, sanely admitted, and need
to honestly proceed on the premise, that
'inconsistency' in case law is a fait accompli.
Now, causa causans of the inconsistency (complained of) has to be taken to have been fairly-but not fully (see supplement Blog) explained, thus:
The problem of
inconsistency in decision-making manifests itself the most for the lower
courts. The doctrine of precedent is dealt a severe blow for both High
Courts and lower courts are left confused as to which of the various
pronouncements on a pa...
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
The problem of
inconsistency in decision-making manifests itself the most for the lower
courts. The doctrine of precedent is dealt a severe blow for both High
Courts and lower courts are left confused as to which of the various
pronouncements on a pa...
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
"Lawyers stand to gain most out of this situation when they
try to tailor their arguments to suit a particular bench of judges. They might
want to try their luck with a different set of judges in order to get
favourable relief and would not mind arguing the same or similar matter before
multiple benches. In the process, not only do they add to the pendency of cases
but also put a huge financial burden on the litigants. Litigation then becomes
a trade-off between various benches and wherever a suitable order can be
procured becomes a safe haven for the lawyers. This is also tied to the
capacity of a litigant to pay for an expensively-priced lawyer and has
disturbing repercussions for differently placed litigants who may not be able
to move beyond one division bench for want of resources. At stake is not only
the interest of the litigant but also the indelible blot rendered on the
institutional legitimacy of the Court. The Court then becomes a hunting ground
for lawyers to look for the bench that would be most likely to address their
vested interests. Lawyers then tend to appeal more to individual judges than
the Court as an institution."
(Extract from - Bench Structure and Constitutional Adjudication – The Court at a Crossroads | Live Law:)
The problem of
inconsistency in decision-making manifests itself the most for the lower
courts. The doctrine of precedent is dealt a severe blow for both High
Courts and lower courts are left confused as to which of the various
pronouncements on a pa...
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
The problem of
inconsistency in decision-making manifests itself the most for the lower
courts. The doctrine of precedent is dealt a severe blow for both High
Courts and lower courts are left confused as to which of the various
pronouncements on a pa...
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
The problem of
inconsistency in decision-making manifests itself the most for the lower
courts. The doctrine of precedent is dealt a severe blow for both High
Courts and lower courts are left confused as to which of the various
pronouncements on a pa...
Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
TAIL Piece: The above cited explanation, it is noted, echoes the very same opinion / long standing conviction, of a towering legal legend, in no less a person of eminence / stature than N A Palkhiva, voiced in his famous writings and speeches, published in - "WE, THE PEOPLE" and "WE, the Nation" . Read more at: http://www.livelaw.in/bench-structure-constitutional-adjudication-court-crossroads/#.Wdr2LZSfIeE.blogger
Alert :That, however, is not, -as indicated herein before,- to be mistaken to provide the full explanation. Should the opinion of the referred Expert be closely looked through,-as found repeatedly shared in most of his Budget Speeches,- the inconsistencies in case law , in turn, is primarily attributable, and in no less measure, to serious /gross inconsistencies, observed more often than not, in inconsistencies in the legislation itself; with only the powers / prerogative of interpretation whereof is left to the judiciary.
(Over to law experts, at large, to follow on !
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