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- Whether orders of courts remain binding when a special leave petition has been filed but no stay has been granted ?
Whether orders of courts remain binding when a special leave petition has been filed but no stay has been granted ?
Issue Favourable to Tax Payer ?:- not applicable
Held - An order refusing special leave to appeal may be a nonspeaking order or a speaking one. In either case it does not attract the doctrine of merger. An order refusing special leave to appeal does not stand substituted in place of the order under challenge. All that it means is that the Court was not inclined to exercise its discretion so as to allow the appeal being filed.
Issue Favourable to Tax Payer ?:- yes
Held - It is a trite law that unless a superior Court passes an order of stay, the order of the court below remains binding on all the parties to the list. Furthermore, any judgment of the High Court of Allahabad is applicable to the entire State of Uttar Pradesh. Article 265 of the Constitution of India very categorically states that no tax can be levied without the authority of law. This principle has been reiter.....
Issue Favourable to Tax Payer ?:- not applicable
Ludna reviewed-Held - We find that in the instant case, there has been a miscarriage of justice inasmuch as the appellant herein firstly, was not heard in S.A. No.140/2016; Secondly, the said second appeal was allowed in the absence of framing any substantial question of law at all. Therefore, there has been an error in passing of the judgment dated 01.07.2019 by the High Court in S.A. No.140/2016. It is for that v.....
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