Revising Tribunal Orders: Supreme Court's Overruling u/s 254 Applies Retrospectively as New Legal Interpretation.

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....Legality of revision of order of Tribunal u/s 254 on ground of retrospective overruling - Judicial decision acts retrospectively. Judges do not make law they only discover or find the law. Thus, where a decision of the Supreme Court overrules an earlier decision, the views expressed in the later decision would have to be regarded as having always been the law. The overruling is, therefore, retrospective. - HC....