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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Supreme Court dismisses Revenue's appeal for not challenging previous judgment. Refuses review, no costs awarded.</h1> Supreme Court dismissed the civil appeal by Revenue for not challenging a previous judgment. The Court refused to review the correctness of the High Court ... Consistency in litigation - Obligation to prefer an appeal against an adverse judgment - Abuse of process by selective acceptance and challenge of precedent - Precedent and stare decisisConsistency in litigation - Obligation to prefer an appeal against an adverse judgment - Abuse of process by selective acceptance and challenge of precedent - Whether the Revenue could challenge the correctness of a High Court judgment in the present appeal despite earlier accepting the correctness of a similar High Court decision and not preferring an appeal against it. - HELD THAT: - The Court declined to examine the correctness of the High Court's decision in the present matter because the Revenue had accepted the earlier High Court judgment in Pradip Ramanlal Sheth and did not demonstrate that it had preferred or pursued an appeal against that earlier decision. The Court observed that if the Revenue believed the earlier decision to be incorrect it ought to have preferred an appeal in that case and given appropriate instructions about the fate of such an appeal. Absent such action or explanation, it is impermissible for the Revenue to treat the earlier judgment as operative in some cases while challenging its correctness in others without just cause. Accordingly, the Court refused to reopen the correctness of the High Court's decision in the present appeal and dismissed the civil appeal.Appeal dismissed on the ground that the Revenue, having accepted the earlier High Court decision and not having appealed it, may not now challenge its correctness in this case.Final Conclusion: The civil appeal is dismissed because the Revenue accepted the earlier High Court judgment and did not appeal against it; it cannot selectively challenge that decision in this proceeding. Supreme Court dismissed civil appeal by Revenue as they did not challenge earlier judgment in another case. Declined to consider correctness of High Court decision. No costs awarded.
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