Article 136 special leave cannot bypass final tax rulings absent exceptional circumstances.

Special leave under Article 136 is an exceptional discretionary jurisdiction and will not ordinarily be used to let a party bypass an unchallenged, final High Court decision on the same tax matter. Where the statutory scheme provided assessment, appeal, revision and reference on questions of law, entertaining a direct challenge from the Board of Revenue would undermine finality and create conflicting decisions. In the absence of any special circumstance, including any shown violation of natural justice, the Court declined to interfere under Article 136 and dismissed the appeals with costs.

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Issues: Whether special leave under Article 136 of the Constitution should be exercised to entertain direct appeals from the Board of Revenue when the High Court's orders on the same tax matters had not been appealed against and had become final.

Analysis: The scheme of the Bihar Sales Tax Act, 1944 provided for assessment, appeal, revision and reference on questions of law to the High Court under Section 25. The High Court's decision on such questions was intended to be final on law, subject only to further appeal with special leave under Article 136. The Court held that the power under Article 136 is exceptional and must be exercised sparingly, only in special and extraordinary circumstances. Since the appellant had not challenged the High Court's orders and was attempting to bypass the High Court by appealing directly from the Board's orders, the appeal would create an impermissible conflict between decisions and undermine the statutory scheme. No special circumstance, such as violation of natural justice, was shown.

Conclusion: Special leave was not properly granted. The appeals could not be entertained on merits and were liable to be dismissed.

Final Conclusion: The Court declined to exercise its discretionary jurisdiction under Article 136 to bypass the High Court's final orders and dismissed the appeals with costs.

Ratio Decidendi: Special leave under Article 136 will not be granted to permit a party to bypass an unchallenged and final High Court decision, except in exceptional and special circumstances justifying such interference.

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