Sudhir Agarwal, J.;-
1. Heard Shri Anil Sharma, learned counsel for petitioner and the Standing Counsel for the respondents.
2. It is contended that the land purchased by major son of the petitioner from his own resources could not have been included in the land of the petitioner. When he received the notice under Section 10(2) read with Section 29 of the U.P. Imposition of Ceiling on Land Holdings Act, 1973, he raised his objection whereupon the Prescribed Authority recorded a finding while considering Issue Nos. 5 & 6, that the land purchased by Pritam Singh, son of the petitioner from his own resources cannot be included in the holdings of Ram Swaroop Singh and the issues were decided in favour of the petitioner.
3. Learned Commissioner in appeal held the findings recorded by Prescribed Authority on Issues 5 & 6 incorrect and that court below has not taken decision on merits on the said issue and on this ground he remanded back the matter to the court below to decide afresh on merits after hearing both the parties. However while holding the findings it has not shown how the findings are incorrect.
4. After hearing the learned counsel for the parties and perusing the record, I find force in the contention of the learned counsel for petitioner. The appellate authority has committed illegality in setting aside the judgement and order of the Prescribed Authority without referring to any incorrectness in the findings in respect of Issues 5 & 6.
5. Before holding an order or part of order to be incorrect it is incumbent upon the appellate authority to discuss and demonstrate as to how it found the order in appeal incorrect or vitiated on one or other ground. The mere observation that finding recorded by court below is incorrect makes the order unreasoned and non speaking and such an order cannot sustain. An order of reman ought not to have been passed in routine course but the appellate court must consider the matter with more seriousness and unless and until it finds that order of court below cannot be sustained at all then after demonstrating and discussing the matter it ought to have passed an order. When the entire material on record is available the appellate court ought not to have remanded the matter but should have decided on its own. An order of remand normally passed when something not evident from record has to be seen.
6. This Court in M/s Nehru Steel Rolling Mills, Muzaffarnagar Vs. Commissioner of Sales Tax, 1993 UPTC-407 (Hon'ble M. Katju, J. as His Lordship then was) while considering the correctness of an order passed by the Sales Tax Tribunal remanding the matter to Deputy Commissioner observed as under :
"In my opinion a remand order should not be readily made, and it should only be made when for very strong reasons the authority cannot itself dispose of the matter on merits. It seems that these remand orders were made by the authorities merely to get rid of the case so that the authority could avoid going into the matter deeply and deciding the issue once and for all. This kind of attitude is to be deprecated."
7. Again in M/s Abid Hasan Watch Company, Varanasi Vs. Commissioner of Sales Tax, 1995 UPTC-1035, this Court observed in paras 8, 9 and 10 as under :
"(8) The procedural law regarding remand may be stated. It is this that Appeal Court may remand a case if it has been decided on a preliminary point and said judgment of lower court is set aside in appeal by the Appeal Court. It may again send the case to lower court with directions in case it is necessary in the interest of justice. Another contingency is where the court from whose decree an appeal is preferred has disposed of the case otherwise than on a preliminary point and the decree is reversed in appeal and a retrial is considered necessary, the Appellate Court can remand the case to decide specific issue or issues. The Appellate Court may also frame issue or issues for determination after remand. In such a case additional evidence may also be directed to be taken. Otherwise the evidence already on record will again be read.
(9) If, however, the evidence on record is sufficient to enable to Appellate Court to pronounce judgment, the Appellate Court may after resettling the issues, if necessary, finally determine the suit.
(10) I would now deal with a few situations where remand or a prayer for it should be frowned upon. It is in exceptional cases that remand may be ordered, like when there has been no real trial. Mere insufficiency of evidence is no ground for allowing a party to adduce further evidence on remand. If there is insufficiency of evidence for any party to prove his case, he will suffer. Remand with a view to enable a party to fill up lacuna in evidence is not permissible. In protracted litigation the remand should not be resorted to on the ground that final curtain should be drawn."
8. The question has also been considered by the Apex Court in a catena of cases and it will be useful to refer some recent judgments. In Ashwinkumar K. Patel Vs. Upendra J. Patel and others, AIR 1999 SC 1125, the Apex Court held that even the High Court should not remand a case under Order 41 Rule 23 C.P.C. to lower Court merely if some reasoning of the lower Court is wrong, since it leads to unnecessary delay and cause prejudice to the parties. If the material is available, the High Court should decide the matter itself since it can consider all the aspects. The relevant observations as contained in para-7 is reproduced as under :
"In out view, the High Court should not ordinarily remand a case under Order 41, Rule 23, C.P.C. to the lower Court merely because it considered that the reasoning of the lower Court in some respects was wrong. Such remand orders lead to unnecessary delays and cause prejudice to the parties to the case. When the material was available before the High Court, it should have itself decided the appeal one way or other. It could have considered the various aspects of the case mentioned in the order of the trial Court and considered whether the order of the trial Court ought to be confirmed or reversed or modified."
9. Recently, in Pushpa Devi and another Vs. Binod Kumar Gupta and another, AIR 2004 SC 1239 it was held if the entire material is available and the parties have raised all issues before the Appellate Court, it should not remand the matter but decide on its own.
10. In M/s S.P. Builders and others Vs. Chairman, Debt Recovery Appellate Tribunal Allahabad and others, 2006(8) ADJ 586 this Court while considering when an order of remand can be passed, has said:
". . . . . the Appellate Tribunal is not a body of limited jurisdiction. It exercise power co-extensive with the Tribunal itself. In these circumstances, if there was no want of any relevant material, if the Tribunal has not discussed some issues properly, it was open to the Appellate Tribunal to consider itself all such issues and to decide the matter but, that, by itself, cannot be a reason to remand the matter to the Tribunal."
11. In view of above exposition of law and discussion with respect to order impugned in this writ petition, in my view, the impugned order cannot sustain.
12. Accordingly, the writ petition is allowed. The order dated 17.2.1993 passed by appellate authority is hereby quashed. The matter is remanded to the Commissioner for considering and passing fresh order in accordance with law.

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