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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether a Letters Patent Appeal lies against a learned single Judge's appellate order passed under Order XXXIX Rule 1 of the Code of Civil Procedure, 1908, in view of the bar under Section 104(2) of the Code and Clause 10 of the Letters Patent.
Analysis: The right of appeal exists only where conferred by statute. An interlocutory order granting or vacating interim injunction under Order XXXIX Rule 1 is appealable under Order XLIII Rule 1(r) read with Section 104(1) of the Code. However, Section 104(2) expressly prohibits a further appeal from an order passed in appeal under Section 104. Since the learned single Judge was exercising appellate jurisdiction over an order already appealable under the Code, Clause 10 of the Letters Patent could not be invoked to overcome the express statutory bar. The Court also held that the earlier view treating such a Letters Patent Appeal as maintainable was incorrect.
Conclusion: A Letters Patent Appeal does not lie against the appellate order of the learned single Judge in such a case, and the objection to maintainability succeeds.
Ratio Decidendi: An express statutory prohibition on a further appeal under Section 104(2) of the Code of Civil Procedure, 1908 excludes a Letters Patent Appeal against an appellate order passed under Order XLIII Rule 1(r), and Clause 10 of the Letters Patent cannot override that bar.
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