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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
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  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)]

 


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