2016 (11) TMI 1712 - SC - Indian Laws

Maintainability of appeal - Court has no jurisdiction to entertain and adjudicate the appeal and that the same is required to be filed before the Supreme Court in view of the provisions of Section 130E of the CA, 1962 - whether the present case falls within the ambit of Section 130 of the Act or not? - it was held by Gujarat High Court that the appeal squarely falls within the ambit of Section 130 of the Act and has, therefore, rightly been filed before this Court. HELD THAT - There are no reason to interfere with the impugned judgment and order passed by the High Court. The High Court is at liberty to decide the issue on merits - SLP disposed off.

Summary

The Supreme Court of India declined to interfere with the High Court's judgment and order but left the question of law open for future cases. The High Court is free to decide the issue on its merits. The special leave petition was disposed of.