AIBE XI — December 2017 — Q.5 (Legal Services Authorities Act, 1987)

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Q.5

Taxation Law Medium Knowledge-Based

Bare Act Legal Services Authorities Act, 1987 · Section 21

Every Award of a Lok Adalat is deemed to be a:

A Order of District Collector

B Order of Income Tax Commissioner

✓ Decree of a civil court Answer

D (a) and (b)

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Explanation & Strategy

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Every award of a Lok Adalat is deemed to be a decree of a civil court. It is final, binding on all parties, and no appeal lies against it. This finality and enforceability make Lok Adalat a powerful ADR mechanism.

At a Glance

Subject Taxation Law

Difficulty Medium

Act Legal Services Authorities Act, 1987

Section Section 21

Answer (C) Knowledge-Based

Paper AIBE XI — December 2017

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