The Tax Publishers

Review of High Court Decision

Maintainability of Review Petition by High Court on Dismissal of SLP--Principles Thereto

Pawan Prakash

Remedy under article 136 is a constitutional right. The jurisdiction exercised by the Supreme Court under article 136 is an extraordinary jurisdiction which empowers the Supreme Court to grant leave to appeal from any judgment, decree or determination in any cause or matter passed or made by any court or Tribunal. There are certain consequences where SLP is dismissed by the Supreme Court. The learned author points out the various impact of dismissal of SLP including power of the High Court to entertain review petition where SLP is dismissed in limine.

1. SLP when can be filed before Supreme Court

According to article 136 of the Constitution, if application for certificate of fitness for appeal is rejected by the High Court, an assessee can still make an application under article 136 to the Supreme Court for granting special leave to appeal to the Supreme Court against the decision of the High Court, or, as a matter of fact, against the decision of any court or Tribunal.

According to Electronics Corporation of India Ltd. v. CIT (1990) 183 ITR 43 (SC), in case the High Court does not certify a case under Section 261, the Supreme Court may be approached under article 136 of the Constitution for special leave to appeal and the Supreme Court may grant such leave if it gets satisfied. However it is further observed in the case of Indian Oil Corporation Ltd. v. State of Bihar (1987) 167 ITR 897 (SC), that it is not the policy of the Supreme Court to entertain special leave petitions and grant leave under article 136 of the Constitution save in those cases in which some substantial question of law of general or public importance is involved or there is manifest injustice resulting from the impugned order or judgment.

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