Higher forum appeal certification requires Zonal Chief Commissioner justification before further special leave or curative appeals are filed. Where the Commissioner considers further appeal appropriate despite two earlier losses, he must submit a complete written justification to the Zonal Chief Commissioner, who must verify the case's strength and provide a signed certificate explaining why the Department still has a strong case (reasons limited to twenty sentences). Only after this certification may proposals for Special Leave Petitions or Curative Appeals be sent to the Board or filed in a higher forum.
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.
Higher forum appeal certification requires Zonal Chief Commissioner justification before further special leave or curative appeals are filed.
Where the Commissioner considers further appeal appropriate despite two earlier losses, he must submit a complete written justification to the Zonal Chief Commissioner, who must verify the case's strength and provide a signed certificate explaining why the Department still has a strong case (reasons limited to twenty sentences). Only after this certification may proposals for Special Leave Petitions or Curative Appeals be sent to the Board or filed in a higher forum.
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