Maxim

By Vijay Kumar

Actus curiae neminem gravabit’ - No act of the Court shall cause prejudice to any party - This has ever remained a salutary and guiding principle – Supreme Court

Restitution in integrum on account of an erroneous act of the Court or Tribunal by which prejudice is caused to a litigant differs from both review and rectification. It is not merely an inherent power but a bounden duty of a Court or Tribunal to undo, rectify and act in restitution if by an erroneous act of the Court, prejudice is caused to a litigant. “Actus curiae neminem gravabit.”

It is really the duty of the court to grant restitution under its inherent powers when a person has been deprived of his property due to an order that has been varied.

Nobody should suffer for any act of the Court. However, the delay in disposal of an appeal cannot be termed an action of the court.

Tribunal has an inherent jurisdiction, apart from statutory jurisdiction to correct any error committed by itself. It can invoke such jurisdiction and can exercise it in an appropriate case when its conscience is aroused and if it considers that without the exercise of such powers, the ends of the justice would be frustrated. The whole jurisdiction of the Tribunal is to pass a just order in the larger interest so that justice is done both to the assessee and the revenue.

The tax amount which they should have paid as per Section 6B remained with the appellant during the entire period and they would have earned good profit with that amount. The State to which the tax amount should necessarily have gone, was not able to utilize it for public purposes. When appellants had the advantage of keeping the amount of tax without paying it to the State exchequer only because the High Court granted orders restraining the State from recovering that amount from the assessee, no act of the Court shall cause prejudice to any party. The pristine doctrine couched in the maxim, ‘actus curiae reminem gravabit’ has ever remained a salutary and guiding principle.”