Tripura Value Added Tax Act 2004,
S.71:Appellate Tribunal – Registrar cannot refuse to accept the appeal though not maintainable – Order of Non-Maintainability to be passed by the Tribunal itself and not the registrar even if the petition was prima facie not maintainable.

Evidence Act ,1872
S.3 : Natural Justice – Right of cross examination – Is integral part of Natural justice though not provided under the statute – Affidavit of own is not evidence with in meaning of S. 3 of the Evidence Act , 1872 .

Code of Civil Procedure , 1908
S.96: Concession made by counsel on facts – Binds his client – No appeal lies from a decree passed by the court with the consent of the parties. [Constitution of India , 1949, Art .136 ]

Tripura Value Added Tax Act 2004,
S.71:Appellate Tribunal – Registrar cannot refuse to accept the appeal though not maintainable – Order of Non-Maintainability to be passed by the Tribunal itself and not the registrar even if the petition was prima facie not maintainable.

Appellate Tribunal – Early hearing – Application must be considered.
When an application is taken out seeking for an early hearing of the said appeal, the Tribunal ought to have fixed the date but should not have thrown the said application at the threshold that it will be taken up in due course.

Finance Act ,1994
S.73: Appelate Tribunal – Adjournment – Medical certificate not necessary while seeking adjournment on medical ground-Order of Appellate Tribunal is set aside .

Appellate Tribunal – Natural justice -Reasoned order- Judgement cited but no reference found in the order, nor any discussion with respect to rival submission found in the order- One of the salutary requirements of natural justice is spelling out reasons for the order made, in other words, a speaking out- Order of Tribunal set aside .

Indian Succession Act , 1925
S.302: Order – Probate – Interpretation – Order passed without jurisdiction is nullity- Though the order is passed by consent -Principle of resjudicata does not apply –
The question arose for consideration was in respect of application filed u/s. 302 of the Indian Succession Act 1925.

Code of Civil procedure Code, 1908 .
S.151: : Appeal- Procedural defects and irregularities which are curable should not be allowed to defeat substantive rights or to cause injustice. [ Rule 4 (2) , Order 3 ]

Interpretation of taxing statutes-Judgements to be read ..
Art : 141:Precedent – What is of the essence in a decision is its ratio and not every observation found therein nor what logically flows from the various observations made in the judgement- Observations of courts are neither to be read as Euclid’s Theorems nor as provisions of the statute and that too taken out of their context.