https://www.taxtmi.com/caselaws?id=49484 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. en-us Mon, 24 Apr 1961 00:00:00 +0530 Tue, 28 Oct 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49484 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. Case-Laws VAT and Sales Tax Mon, 24 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49484