TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether dismissal or withdrawal of a special leave petition amounts to affirmation of the judgment under challenge and attracts the doctrine of merger; (ii) whether an allottee can claim parity on the basis of an alleged benefit or relief granted in another case, despite the settled rule against negative equality; (iii) whether the demand for additional price and the fixation of tentative price under the applicable allotment rules were arbitrary or unsupported by the statutory scheme.
Issue (i): Whether dismissal or withdrawal of a special leave petition amounts to affirmation of the judgment under challenge and attracts the doctrine of merger.
Analysis: A dismissal of special leave in limine by a non-speaking order does not amount to confirmation of the reasoning of the High Court, does not merge the lower court decision into the Supreme Court's order, and does not operate as res judicata. Only where leave is granted and the matter is decided on merits does merger arise. A withdrawn or non-speaking refusal to interfere therefore cannot be treated as approval of the earlier judgment.
Conclusion: The plea that the earlier withdrawal or dismissal of special leave amounted to approval of the earlier decision was rejected.
Issue (ii): Whether an allottee can claim parity on the basis of an alleged benefit or relief granted in another case, despite the settled rule against negative equality.
Analysis: Equality under Article 14 does not extend to perpetuating an illegality or repeating an erroneous benefit. A wrong or inadvertent benefit given to another person does not create a legal right to claim the same treatment. Negative equality is not recognised, and parity cannot be sought to enforce an irregular or illegal order.
Conclusion: The claim for parity on the basis of another allottee's alleged treatment was rejected.
Issue (iii): Whether the demand for additional price and the fixation of tentative price under the applicable allotment rules were arbitrary or unsupported by the statutory scheme.
Analysis: Under the allotment rules, the tentative price is a government-determined price based on acquisition and development costs, and where the land forms part of acquired land and compensation is enhanced, the allottee is liable to pay additional price as well. The Court found that the statutory scheme permits fixation of tentative price and recovery of additional price, and there was no material to show that the computation was arbitrary or unreasonable. The Court also upheld the High Court's reliance on the governing precedent dealing with similar pricing under the same statutory framework.
Conclusion: The demand for additional price and the fixation of tentative price were upheld.
Final Conclusion: The appeal failed because the impugned demand was sustained under the governing allotment rules, the prior special leave proceedings did not confer precedential approval, and no right to identical relief could arise from an alleged erroneous benefit in another matter.
Ratio Decidendi: Dismissal or withdrawal of a special leave petition without a speaking order does not attract merger or affirm the judgment under challenge, and Article 14 cannot be invoked to claim parity with an illegality or an erroneous benefit granted in another case; pricing under a statutory allotment scheme will be upheld where it is made in accordance with the governing rules.
TaxTMI 
