Waiver of objections in reference proceedings bars fresh challenge at the later stage of giving effect

A party cannot raise fresh objections at the stage of giving effect to a reference decision when those objections could and should have been taken before the Tribunal or in the reference proceedings. The challenge to the reassessment notices and the alteration of status was rejected because the petitioner had failed to pursue the available remedies at the proper earlier stage. The later proceedings under section 66(5) were not treated as an opportunity to introduce new disputes that were open earlier.

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Issues: Whether the petitioner could, in proceedings under section 66(5), be permitted to challenge the validity of the reassessment notices and the alteration of status when those objections had not been raised at the appropriate earlier stage.

Analysis: The objections concerning the notices under section 34 and the alleged inability to assess the Hindu undivided family were matters that could have been taken before the Appellate Tribunal when the appeals were heard and thereafter in the reference proceedings. Even if they were not available at that stage, they were still open for consideration in the proceedings under section 66(5) while giving effect to the opinion already expressed by the Court, and an adverse decision on those issues could then have been carried in reference. As the petitioner did not pursue those remedies at the relevant stages, the Court declined to permit those questions to be raised for the first time at that stage.

Conclusion: The petitioner was not entitled to raise the new objections in the proceedings under section 66(5), and the challenge failed.

Ratio Decidendi: A party cannot be permitted to raise, at a later stage of giving effect to a reference decision, objections that could and should have been raised before the Tribunal or in the reference proceedings at the proper time.

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