Final appellate order and merger doctrine bar a screening committee from reopening eligibility on a new ground.

Rule 28A of the Haryana General Sales Tax Rules created a statutory appellate hierarchy in which the Secretary's decision in appeal was final. After the Secretary held that the tools and dies were new and directed issuance of the eligibility certificate, the Higher Level Screening Committee's earlier order merged into that appellate order. The Committee therefore became functus officio and could not reopen the eligibility-certificate matter, whether on the same ground or on a fresh ground not raised before or considered by the appellate authority. The principle applied is that a subordinate authority cannot disregard a final appellate determination or re-agitate the matter once merger has occurred.

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Issues: Whether the Higher Level Screening Committee could reopen the eligibility-certificate matter and refuse compliance with the Secretary's final appellate order on a ground not considered by the Secretary.

Analysis: The scheme of Rule 28A of the Haryana General Sales Tax Rules, 1975 created a statutory hierarchy under which the decision of the Secretary in appeal against the Higher Level Screening Committee was final. Once the Secretary had conclusively held that the tools and dies were new and had directed issuance of the eligibility certificate, the earlier order of the Higher Level Screening Committee merged in the appellate order. The Committee had thereafter become functus officio and had no jurisdiction to reopen the matter, whether on the same ground or on a fresh ground that had not been urged before or considered by the appellate authority.

Conclusion: The Higher Level Screening Committee had no authority to reopen the matter or disregard the Secretary's final order, and the issue was answered in favour of the assessee.

Ratio Decidendi: Where a statutory appellate authority has passed a final order, the subordinate authority cannot re-agitate or reopen the matter on a new ground not considered in appeal, because the original order merges in the appellate order and the subordinate authority becomes functus officio.

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