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of <h1>Section 376 allows departmental collegium to pause immediate appeals when identical legal question is pending, sets preservation timelines</h1> Section 376 creates an administrative procedure allowing a departmental collegium to withhold immediate appeals where an identical question of law is pending before a High Court or the Supreme Court, requiring filing of a preservation application and prescribing timelines (120 days to file preservation, then 60/120 days for later departmental appeals). The Act expands scope to expressly cover legacy proceedings under the 1961 Act (appeals and references), tightens limitation triggers by linking filing periods to the date the higher-court order is communicated to the Principal Commissioner/Commissioner, and uses conventional drafting for prescribed forms, strengthening centralized coordination and reducing duplicate litigation.
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