The Tax Publishers

Maintainability of Writ Vis-a-Vis Proceedings Before Settlement Commission

CA. Dr. Nisha Bhandari

It is true that the order passed by the Settlement Commission is final and conclusive. However, if there is any grave procedural defect or violation of rules of natural justice is made out then High Court can exercise writ jurisdiction under article 226 of the Constitution. The present write-up discusses the scope of writ jurisdiction of the High Court in case of settlement proceedings.

1. Order passed by Settlement Commission is conclusive one

According to Section 245-I, every order of settlement passed under Section 245D(4) shall be conclusive as to the matters stated therein. It is further provided that no matter covered by such order shall be reopened in any proceeding under the Act or under any law for the time being in force.

2. Power of judicial review of Settlement Commissions decision

As observed in N. Krishnan v. Settlement Commission (1989) 180 ITR 585 (Karn), the power of judicial review of administrative action including those of courts and Tribunals conferred on the High Courts under articles 226 and 227 of the Constitution constitutes one of the basic structures of the Constitution. Therefore, irrespective of the nature of an administrative Tribunal of the width of its power or a provision in the relevant provision of law that its decision is final and conclusive, the High Court's power of judicial review remains unaffected, though the scope of judicial review might vary. That power can be curtailed or varied only by a constitutional provision. The Settlement Commission is held to be a Tribunal. That being the position, the petitioner is entitled to seek judicial review of the order of the Settlement Commission in a petition under articles 226 and 227.

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