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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2004 (12) TMI SC This

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2004 (12) TMI 350 - SC - VAT and Sales Tax


  1. 2024 (7) TMI 811 - SC
  2. 2024 (6) TMI 437 - SC
  3. 2024 (1) TMI 1320 - SC
  4. 2024 (1) TMI 1268 - SC
  5. 2023 (12) TMI 897 - SC
  6. 2023 (6) TMI 594 - SC
  7. 2022 (9) TMI 895 - SC
  8. 2019 (12) TMI 286 - SC
  9. 2018 (9) TMI 1792 - SC
  10. 2018 (5) TMI 1367 - SC
  11. 2016 (11) TMI 545 - SC
  12. 2015 (12) TMI 1765 - SC
  13. 2015 (10) TMI 2687 - SC
  14. 2015 (4) TMI 1230 - SC
  15. 2014 (4) TMI 64 - SC
  16. 2013 (3) TMI 518 - SC
  17. 2012 (1) TMI 205 - SC
  18. 2011 (3) TMI 1554 - SC
  19. 2010 (12) TMI 1187 - SC
  20. 2010 (12) TMI 1085 - SC
  21. 2010 (4) TMI 849 - SC
  22. 2009 (9) TMI 713 - SC
  23. 2009 (8) TMI 1176 - SC
  24. 2009 (7) TMI 1193 - SC
  25. 2008 (11) TMI 679 - SC
  26. 2006 (4) TMI 120 - SC
  27. 2005 (5) TMI 612 - SC
  28. 2024 (7) TMI 270 - HC
  29. 2023 (3) TMI 796 - HC
  30. 2023 (3) TMI 431 - HC
  31. 2022 (10) TMI 500 - HC
  32. 2022 (8) TMI 753 - HC
  33. 2022 (3) TMI 1543 - HC
  34. 2021 (12) TMI 179 - HC
  35. 2021 (1) TMI 753 - HC
  36. 2020 (4) TMI 412 - HC
  37. 2020 (1) TMI 212 - HC
  38. 2018 (9) TMI 2141 - HC
  39. 2017 (3) TMI 1673 - HC
  40. 2016 (12) TMI 1880 - HC
  41. 2016 (10) TMI 1385 - HC
  42. 2016 (9) TMI 1613 - HC
  43. 2016 (7) TMI 1342 - HC
  44. 2016 (7) TMI 1643 - HC
  45. 2016 (5) TMI 1565 - HC
  46. 2016 (4) TMI 964 - HC
  47. 2015 (3) TMI 1327 - HC
  48. 2014 (12) TMI 1299 - HC
  49. 2014 (12) TMI 955 - HC
  50. 2015 (8) TMI 498 - HC
  51. 2014 (4) TMI 1025 - HC
  52. 2014 (4) TMI 973 - HC
  53. 2013 (11) TMI 1800 - HC
  54. 2013 (10) TMI 1510 - HC
  55. 2011 (9) TMI 1079 - HC
  56. 2024 (6) TMI 1107 - AT
  57. 2024 (6) TMI 239 - AT
  58. 2024 (5) TMI 4 - AT
  59. 2024 (1) TMI 640 - AT
  60. 2024 (1) TMI 178 - AT
  61. 2023 (9) TMI 962 - AT
  62. 2023 (9) TMI 7 - AT
  63. 2022 (8) TMI 720 - AT
  64. 2021 (1) TMI 511 - AT
  65. 2019 (12) TMI 1685 - AT
  66. 2018 (8) TMI 1975 - AT
  67. 2018 (9) TMI 1144 - AT
  68. 2018 (9) TMI 1143 - AT
  69. 2018 (9) TMI 1142 - AT
  70. 2016 (3) TMI 165 - AT
  71. 2016 (2) TMI 564 - AT
  72. 2015 (11) TMI 1492 - AT
  73. 2015 (9) TMI 734 - AT
  74. 2015 (1) TMI 1266 - AT
  75. 2015 (2) TMI 196 - AT
  76. 2014 (11) TMI 706 - AT
  77. 2014 (9) TMI 646 - AT
  78. 2012 (10) TMI 870 - AT
  79. 2010 (7) TMI 439 - AT
  80. 2022 (9) TMI 198 - AAR
  81. 2021 (3) TMI 1380 - AAR
  82. 2018 (5) TMI 1998 - Commission
  83. 2017 (5) TMI 829 - Commission
Issues Involved:
1. Reconsideration of the decision in Sardar Syedna Taher Saifuddin Saheb v. State of Bombay.
2. Appropriate bench strength for hearing the matter.
3. Judicial discipline and propriety regarding bench strength and precedents.

Issue-wise Detailed Analysis:

1. Reconsideration of the decision in Sardar Syedna Taher Saifuddin Saheb v. State of Bombay:
The petition sought reconsideration and overruling of the decision in Sardar Syedna Taher Saifuddin Saheb v. State of Bombay, where a five-Judge Bench had ruled the Bombay Prevention of Ex-communication Act, 1949, ultra vires the Constitution as it violated Article 26(b) and was not saved by Article 25(2). The petitioners requested a writ of mandamus directing the State of Maharashtra to enforce the Act.

2. Appropriate bench strength for hearing the matter:
The matter initially came before a two-Judge Bench, which issued 'rule nisi'. Subsequently, it was directed to be listed before a seven-Judge Bench. Respondent No. 2 filed an application seeking the matter to be listed before a Division Bench of two judges, citing Constitution Bench decisions that a Bench of lesser quorum cannot question the correctness of a decision by a Bench of larger quorum. The petitioners opposed this, insisting the matter must come before a seven-Judge Bench due to the need to reconsider a five-Judge Bench decision.

3. Judicial discipline and propriety regarding bench strength and precedents:
The Court examined the principle that a decision by a Bench of larger strength binds subsequent Benches of lesser or co-equal strength. The Court referred to several Constitution Bench decisions, including Bharat Petroleum Corpn. Ltd. v. Mumbai Shramik Sangha, Pradip Chandra Parija & Ors. v. Pramod Chandra Patnaik & Ors., and others, which reiterated that a Bench of lesser quorum cannot express disagreement with a decision by a Bench of larger quorum. Instead, it should refer the matter to the Chief Justice for consideration by a Bench of appropriate strength.

The Court also addressed the argument by Ms. Indira Jaisingh that the decisions cited by respondent No. 2 were per incuriam due to an earlier contrary decision in Union of India and Anr. v. Raghubir Singh. The Court disagreed, noting that the view taken in Parija's case and subsequent cases could not be considered per incuriam as they had considered and followed the precedent.

Conclusion:
The Court summarized the legal position, affirming that:
1. Decisions by a Bench of larger strength are binding on subsequent Benches of lesser or co-equal strength.
2. A Bench of lesser quorum cannot doubt the correctness of a decision by a Bench of larger quorum and should refer such matters to the Chief Justice.
3. Exceptions include the Chief Justice's discretion in framing the roster and situations where a larger Bench already hearing the matter feels a need for correction or reconsideration.

In the present case, there was no reference by any Bench for a larger Bench hearing or direction by the Chief Justice for a seven-Judge Bench. Therefore, the Court ordered the matter to be placed before a Constitution Bench of five Judges, which could opine on the need for a larger Bench if it doubted the correctness of the decision in Sardar Syedna Taher Saifuddin Saheb's case.

Disposition:
The application (IA No. 4) was disposed of, with the matter ordered to be listed before a Constitution Bench of five Judges.

 

 

 

 

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