TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
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
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether a cross-objection under Order XLI Rule 22 of the Code of Civil Procedure was maintainable after the main appeal had been rejected for non-removal of office objections.
Analysis: Order XLI Rule 22 permits a respondent to file a cross-objection while the appeal is pending, and also provides for hearing of the cross-objection where the original appeal is withdrawn or dismissed for default. The Court distinguished dismissal for default from rejection for failure to comply with preliminary office objections. It held that where the appeal was never effectively brought on the Court file and was rejected at the threshold for non-removal of office objections, there was no hearing on merits and no pending appeal to sustain the cross-objection. The reliance on Rule 907 of the Bombay High Court (Original Side) Rules did not assist the applicant, since that rule contemplates a pending appeal which fails to reach hearing on merits, not an appeal already rejected at the preliminary stage.
Conclusion: The cross-objection was not maintainable and was dismissed.
Final Conclusion: A cross-objection cannot survive where the appeal is rejected at the threshold for non-removal of office objections and was never heard on merits.
Ratio Decidendi: The right to pursue a cross-objection under Order XLI Rule 22 depends on the existence of a pending appeal or an appeal dismissed for default or withdrawn, and not on an appeal rejected at the preliminary stage for non-compliance with office objections.
TaxTMI 
TaxTMI 
