2017 (3) TMI 738

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....16 and other allied Special Civil Applications, all these applications are heard, decided and disposed of together by this common order. 2.0. All these applications are preferred by the respective applicants original petitioners of Special Civil Application Nos. 13971 of 2016 , 14018 of 2016, 14071 of 2016 and 14794 of 2016 to modify, review and / or recall the common order passed by the Division Bench of this Court dated 5.12.2016 in aforesaid Special Civil Applications, by which, as such, by detailed reasoned order, this Court has dismissed the aforesaid Special Civil Applications. 3.0. The common order passed by this Court passed in Special Civil Application Nos. 13971 of 2016 , 14018 of 2016, 14071 of 2016 and 14794 of 2016 is sought ....

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.... of the aforesaid Special Civil Applications, learned advocate missed to bring to the notice of this Court , the decision of the Bombay High Court. Therefore, it is requested to rectify the above apparent mistakes. 5.0. Present applications are vehemently opposed by Shri Nitin Mehta, learned advocate for the revenue. It is submitted that the Division Bench of this Court has taken an independent decision by giving cogent reasons and has disposed of the main Special Civil Applications irrespective of decision of the learned Tribunal in the case of Alta Interchem Industries (supra). It is submitted that the decision of the Tribunal is not binding to the High Court. It is submitted that therefore, the ground on which the order passed by this C....

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....noted that as such by detailed judgment and order and by giving independent, separate and cogent reasons, the Division Bench of this Court has dismissed the main Special Civil Applications, in which, the respective petitioners challenged the notice under Section 148 of the Act. So even if the cited decision of the Tribunal in the case of Alta Interchem Industries (supra) would have been considered, in that case, as the decision of the Tribunal is not binding to this Court, there would not be have any difference. By detailed and cogent reasons this Court has negatived the challenged to the notice under Section 148 of the Act. Now, so far as, another ground on which the impugned common order passed by this Court is sought to be rectified is t....