The court's decision was influenced by the lack of justification for issuing the Ordinance, the absence of material before the President for immediate action, and the unavailability of necessary infrastructure for the proposed Tribunals.

JUDGMENT :

Heard Dr. Pal, leaned counsel for the petitioners as well as Mrs. Agrawal, leaned senior standing counsel (Central) for the Union of India.

2. Issue usual notice to the opposite parties on the question of admission. Notice is made returnable within one month. Mrs. Agrawal accepts notice on behalf of all the opposite parties. Learned counsel for the petitioners is directed to furnish learned senior standing counsel (Central) with three copies of the writ petition by tomorrow.

3. Since the vires of the Ordinance is under challenge, a copy of this petition along with interim application and copy of this order will be sent to the learned Attorney General of India by Speed Post with A.D. within 14-11-2003.

4. Issue notice of this application as above. Learned senior standing counsel (Central) accepts notice on behalf of all the opposite parties.

5. This is an application praying for stay of operation of the impugned National Tax Tribunal Ordinance, 2003.

6. Dr. Pal, learned counsel for the petitioners submits that when on 16-10-2003 this Ordinance was issued, Parliament was not sitting. However, Mansoon Session of the Parliament was concluded in the month of the August, 2003. Winter Session of the Parliament is also due to commence on 3-12-2003. In these circumstances, according to him, there was no justification to issue the Ordinance in question under article 123 of the Constitution of India. Dr. Pal further contends that there was no material before the President for satisfying himself to take immediate action for promulgation of the Ordinance in question under article 123 of the Constitution of India. That apart, Dr. Pal further contends that the Ordinance in question was promulgated on 16-10-2003. Till today, no notification has been issued u/s 3 of the said Ordinance establishing the Tribunal nor any infrastructure for its Benches is available today. He further submits that establishment of several Benches as contemplated by the Central Government including necessary infrastructure is not possible within a short time. Due to non -availability of necessary infrastructure, the proposed Tribunals would not be able to commence the normal work. He submits that once a notification is issued u/s 3 of the Ordinance, all pending appeals and references in the High Court will stand transferred to the National Tribunal and in that case, various parties in appeals and references that are pending in the High Courts will be seriously prejudiced inasmuch as it. will not be possible for such Benches to take up urgent matters so long as sufficient infrastructure is not set up for the Benches.

7. In view of the aforesaid, we direct the opposite parties not to issue any notification as contemplated by or u/s 3 of the said Ordinance till the next date.

8. List this interim application after two weeks.