Filing of frivolous appeals: Departments urged to avoid routine second appeals and implement appellate orders instead. The circular directs restraint against filing frivolous appeals, advising that routine second appeals should not be preferred when the first appellate order is adverse. It reiterates that insignificant-revenue matters and non-precedential cases ordinarily do not warrant further appeal and that Collectors must implement appellate benefits unless a stay is obtained. Collectors are required to undertake regular random scrutiny of cases where appeals have been filed against orders of Collectors (Appeals) to curb unmeritorious appeal-filing practices during inspections and visits to Collectorate headquarters.
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.
Filing of frivolous appeals: Departments urged to avoid routine second appeals and implement appellate orders instead.
The circular directs restraint against filing frivolous appeals, advising that routine second appeals should not be preferred when the first appellate order is adverse. It reiterates that insignificant-revenue matters and non-precedential cases ordinarily do not warrant further appeal and that Collectors must implement appellate benefits unless a stay is obtained. Collectors are required to undertake regular random scrutiny of cases where appeals have been filed against orders of Collectors (Appeals) to curb unmeritorious appeal-filing practices during inspections and visits to Collectorate headquarters.
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