Karnataka High Court directs public authorities to abide by judgment of Constitutional Courts
October 17, 2017The Karnataka High Court reprimanded Tax authority and asked to abide by the judgment laid down by the Constitutional Courts. The court observed that the judgments of Constitutional Courts have to be discussed in detail and if the Authorities below want to take different viewpoint in the facts of the case, they should record their own reasons in details for doing so.
While criticizing the order passed by the Tax authority, it was argued that the Assessing Authority has made a casual reference to the judgement of Division Bench on internal page-4 of the impugned order and later on by observing that the order has considered all the submissions/replies/objections filed by the dealer, and further the authority failed to apply the binding judgement of Division Bench. The Court while adjudicating found out that the Tax department has not followed the judgment and has not even given a reasonable reason for the same cause.
The high court observed that only when reasons are detailed by the public authorities while distinguishing the judgments, the higher Appellate Authorities or the Constitutional Courts when dealing with their orders have an opportunity to see their appropriate application of mind to the judgments delivered by the Constitutional Court.
The bench observed “If that is not done, then it would be taken as utter disregard of the judgments of the Constitutional Courts and may even drag such Authorities in the realm of judicial indiscipline and consequential disciplinary action or even contempt action against them, if such casual references, not distinguishing the same with cogent reasons is found out.”
Justice Vineet Kothari of Karnataka High Court advised all governmental authorities that judgments of the Constitutional Courts can be altered, modified or reversed only by the higher Constitutional Courts of larger bench strength or hierarchy, but they are not allowed to be casually referred and forgotten or not followed.
Therefore, the court set aside the impugned order dated 22.08.2017 of the Assessing Authority as it took a casual overlook of the constitutional bench judgment.
While criticizing the order passed by the Tax authority, it was argued that the Assessing Authority has made a casual reference to the judgement of Division Bench on internal page-4 of the impugned order and later on by observing that the order has considered all the submissions/replies/objections filed by the dealer, and further the authority failed to apply the binding judgement of Division Bench. The Court while adjudicating found out that the Tax department has not followed the judgment and has not even given a reasonable reason for the same cause.
The high court observed that only when reasons are detailed by the public authorities while distinguishing the judgments, the higher Appellate Authorities or the Constitutional Courts when dealing with their orders have an opportunity to see their appropriate application of mind to the judgments delivered by the Constitutional Court.
The bench observed “If that is not done, then it would be taken as utter disregard of the judgments of the Constitutional Courts and may even drag such Authorities in the realm of judicial indiscipline and consequential disciplinary action or even contempt action against them, if such casual references, not distinguishing the same with cogent reasons is found out.”
Justice Vineet Kothari of Karnataka High Court advised all governmental authorities that judgments of the Constitutional Courts can be altered, modified or reversed only by the higher Constitutional Courts of larger bench strength or hierarchy, but they are not allowed to be casually referred and forgotten or not followed.
Therefore, the court set aside the impugned order dated 22.08.2017 of the Assessing Authority as it took a casual overlook of the constitutional bench judgment.
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