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Judgment
M.R. Sharma, J.—It is conceded by the learned counsel for the parties that this case is covered by a Bench decision of this court, The State of Punjab v. Aryavarta Industries [1972] 30 S.T.C. 200.
I, therefore, quash the order dated 18th May, 1971, passed by the Assessing Authority and remand the case back to it for decision in accordance with law.
A reading of the order passed by the Assessing Authority shows that it sat in judgment over a judgment delivered by a learned Judge of this court. This conduct on the part of the Assessing Authority tantamounts to gross violation of judicial discipline and amounts to contempt of court. No subordinate authority is allowed to say that a judgment delivered by the High Court is incorrect. Let the Assessing Authority know that such an Act if committed in future will be severely dealt with.
I think these observations are enough to instill respect for binding precedents in the minds of the subordinate Tribunals and courts. After observing this, I feel no necessity of issuing notice for contempt of court against the Assessing Authority.
Let a copy of this order be sent to the Excise and Taxation Commissioner, Patiala, for circulation amongst the Assessing Authorities so that they may be more careful in future.
The petition is allowed with no order as to costs.