Collector's reliance on Tribunal judgment bars appeal unless High Court intervenes

The appeal was not admitted for hearing as the Collector relied on a Tribunal judgment, and the judgment's ratio prevails until set aside by a higher forum. The issue will only be examined if the jurisdictional High Court holds otherwise.

---

---

The case was taken up for admission under the second proviso to Section 35F due to the amount involved. The Collector relied on a Tribunal judgment in a similar case, but the appeal was not admitted for hearing as the judgment's ratio prevails until set aside by a higher forum. The issue should be examined only if the jurisdictional High Court holds otherwise.

---