Court has no jurisdiction to exercise discretion beyond law

Gulam Rabbani  :
In the full text of a verdict the Appellate Division of the Supreme Court has observed that the court has no jurisdiction to exercise its discretion beyond the scope of law.

When the intention of the legislature is clear, no consideration of expediency or possibility of abuse can be allowed to deviate from the natural consequences following the correct interpretation, also observed the apex court.

A three-member bench of the Appellate Division passed the observation in the full text of the verdict delivered after hearing a civil appeal petition filed by the President of Customs, Excise and Vat Appellate Tribunal and others.

The apex court delivered a short verdict on May 3 in 2023 and released the full text of the verdict recently on the SC website.

According to the verdict, VAT authorities held the Chattala Industries Limited, a company engaged in the business of manufacturing of MS Rod, liable for evading payment of VAT to the tune of Tk 1,24,35,630.60 and also imposed Tk 50,00,000.00 as penalty through an order issued on December 4 in 1997.

Being aggrieved by the said order, the writ petitioner filed appeal under section 42 of the VAT Act, before the Customs, Excise and VAT Appellate Tribunal.

The Registrar of the Appellate Tribunal issued a notice on April 28 in 1998 demanding deposit of Tk 87,17,817.30 as 50% of the demanded VAT.

The writ petitioner then made application for exemption from deposit of the said demand but the prayer was not considered.

The writ petitioner thereafter engaged a lawyer to proceed with the matter and conduct the appeal before the Appellate Tribunal.

In the above circumstances, the writ petitioner was compelled to file the writ petition. The High Court upon hearing the parties and considering the materials and records made the rule absolute.

Being aggrieved by and dissatisfied with judgment and order passed by the High Court, the writ respondents including the ‘Customs, Excise and VAT Appellate Tribunal, Dhaka’ filed Civil Petition for Leave to Appeal before the apex court.

Hearing the parties, the apex court allowed the appeal and set aside the High Court judgment.
The apex court said, “The High Court Division has given gracious relief to the writ petitioner ignoring the proposition of law, that the court should not give benevolent construction of a statue when the provision is plain, unambiguous and does not give rise to any doubt as to its meaning.”