Law: Wealth Tax Act, (XV of 1963)

Section: 27

(a) Wealth Tax Act (XV of 1963)--- ----S. 27---Appeal to High Court---Impugned order of the Tribunal revealed that the Tribunal had failed in its duty and declined to exercise its jurisdiction to decide the appeal completely and effectively---Non ­decision of the issues by the Tribunal on the grounds which could only be termed as ruses disguised as reasons to avoid adjudication of the issues in appeal, was disapproved by the High Court---High Court set aside the impugned order of the Tribunal with observation that there could not be a better case than the present one for the remand and directed that appeal filed before the Tribunal shall be deemed to be pending which shall be decided by the Tribunal in accordance with the law---Parties shall be allowed due opportunity to make their respective submissions---Matter being remanded to the Tribunal for redecision, answer to the questions was declined by the High Court. Examination of the impugned order of the Tribunal reveals that the Tribunal failed in its duty and declined to exercise its jurisdiction to decide the appeal completely and effectively. As per its order, the Tribunal opted not to decide the issue in appeal because: (i) the issue was quite important; (ii) further dilation of the issue was required for the decision; (iii) more assistance of the parties was required; and (iv) hence the Tribunal's refrained from giving a finding. Non-decision of the issues by the Tribunal on above recorded grounds therefore cannot be approved. These grounds can only be termed as ruses disguised as reasons to avoid adjudication of the issues in appeal. The line between a ruse and a reason is well-defined in law though it may be thin in the ordinary social parlance. In the present case ruses have been employed to avoid the duty of decision and adjudication. Refraining from deciding because of the purported need for further dilation and assistance amounts to denial and abridgement of the right and the remedy of appeal. The grounds cited by the Tribunal for its non-decision were patently illegal, illogical and ill-founded. These grounds were neither convincing nor credible. In the impugned order, the Tribunal painstakingly…

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