Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: ACCOUNTING STANDARDS :: VAT Audit :: empanelment :: VAT RATES :: TAX RATES - GOODS TAXABLE @ 4% :: due date for vat payment :: ACCOUNTING STANDARD :: form 3cd :: articles on VAT and GST in India :: list of goods taxed at 4% :: Central Excise rule to resale the machines to a new company :: TDS :: cpt :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ARTICLES ON INPUT TAX CREDIT IN VAT
 
 
News Headlines »
 Notification regarding extension of last date w.r.t submission of closing stock by dealer.
 Integrated Goods and Services Tax (IGST) Rules, 2017 (As on 15.11.2017)
 Central Goods and Services Tax (CGST) Rules,2017 (As on 15.11.2017)
  101st Constitution Amendment Act, 2016
 Pr. Commissioner Of Income Tax-6 Vs. Mccain Foods India Pvt. Ltd.
 Section 10 of the Income-tax Act, 1961
 Income tax returns filing: No tax on gift received from relatives in form of cash
 Income tax returns (ITR): Here is why you need to pay higher tax on other incomes
 GST Update On Issuance Of Debit Notes And Credit Notes
 How Mutual Fund Investments Can Help Save Income Tax
 Income tax returns (ITR) filing: Why small service providers need to get this benefit

Error of judgment
February, 27th 2008

OUT OF COURT
 
While the Supreme Court has faulted high court judgments, it has had to revise one of its own. 
 
Though procedural laws have set the norms for writing judgments, very often these rules are ignored by the judges themselves. This lapse makes it difficult for lay readers and even lawyers to fully understand the decision. It seems even the Supreme Court has such a problem, if one reads some of its recent judgments. 
 
In half-a-dozen judgments in recent weeks, the Supreme Court lamented that several high courts were passing orders without providing the facts of the disputes, analyses or reasons for arriving at the decision. In technical parlance, they are called non-speaking orders. The problem is that when the decision is appealed against, the higher court has no clue as to what had happened in the court below. 
 
Last week, the Supreme Court observed in a criminal appeal from Jharkhand, Sunil vs Rajesh Das, that a bare reading of the high court order showed that there has been no analysis of the evidence or any reason given. The abrupt conclusions arrived at show non-application of mind, the Supreme Court said. Citing eminent judges, the Supreme Court emphasised that the giving of reasons is one of the fundamentals of good administration and failure to give reasons amounts to denial of justice. Reasons substitute subjectivity by objectivity. The right to reason is an indispensable part of a sound judicial system. A judgment without reasons is like the inscrutable face of the Sphinx and confounds the appellate courts. Moreover, the affected party must know why the decision has gone against him. 
 
The Supreme Court sarcastically remarked about a recent judgment of the Karnataka high court, in B Vishwanath v State, that it had only one characteristic: brevity. There was no indication in the order as to whether the appeal was dismissed or allowed. Only certain directions were given to the Home Secretary. When this was pointed out to the high court judge, he listed the matter again for being spoken to and it was observed that for the reasons and discussions made, the case was dismissed. This is not the appropriate way to dispose of a case, the Supreme Court said. 
 
Two judgments of the Punjab and Haryana high court also suffered from similar defects. In Mangat Ram vs State of Haryana, the Supreme Court observed that it would be desirable if all the courts in the country, including the high courts, kept in mind that final orders should be passed only after recording reasons in support of them. This plea was repeated a few days later in Ran Singh vs State of Haryana, State of Rajasthan vs Rohitas and in Jagtamba Devi vs Hem Ram (from the Himachal Pradesh high court). 
 
In a sensitive case involving the 2002 communal rights, the Gujarat high court passed bare orders and declared that reasons would follow. On appeal, the Supreme Court chided the high court for doing so, wondering what was the reason for the hurry to pass the orders without reasons. 
 
The exception to the rule is the Supreme Court itself. It need not give reasons, as according to it, its orders are final and there is no further appeal. The Supreme Court has justified this position in State of Punjab vs Jagdev Singh Talwandi (1984). 
 
In fact, the Supreme Court has often stretched the virtue it preaches to excess by giving reasons in reams, a sure symptom of logorrhea. When a 1,200-plus page judgment was delivered in the Judge Transfer case in the 1980s, the late Palkhivala commented that the learned judges should write concise orders considering the shortness of human life. 
 
Last week, the Supreme Court had to delete a large part of a judgment delivered by one of the brethren which went off at a tangent. In Som Mittal vs Government of Karnataka, the issue was whether the managing director of HP Global Soft Ltd could be prosecuted for violation of the Karnataka Shops and Establishments Act. However, one of the judges wrote more than 20 paragraphs referring to the absence of a provision for anticipatory bail in Uttar Pradesh. He asked the state government to pass a law to fill this lacuna and ordered that the copy of his judgment should be sent to the Secretary General of the Supreme Court and all state governments. 
 
Since his brother judge in the division bench did not agree to all these, the matter was referred to a larger bench. A bench headed by the Chief Justice then clarified that the controversial directions by the judge were only an aside, being an expression of hope of an individual judge and they had no binding value. This may not be the last such episode, as the Supreme Court, though final, it is not infallible.

M J Antony

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Internet Marketing Website Marketing Internet Promotion Internet Marketing India Website Marketing India Internet Promotion India Internet Marketing Consultancy Website Marketing Consulta

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions