In Brief
A government undertaking challenged the cancellation of its tax exemption registration certificate by the Income Tax Commissioner. The Supreme Court held that the Commissioner had no power to cancel a certificate once granted under Section 12A of the Income Tax Act, 1961 prior to October 1, 2004. The granting of registration is a quasi-judicial function, and quasi-judicial orders can only be withdrawn if express statutory power exists. Section 21 of the General Clauses Act—which permits rescission of executive or legislative orders—does not apply to quasi-judicial orders. Express power to cancel was only conferred in 2004. The Court allowed the appeal and restored the tribunal's decision.
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