Proposals for filing SLP in S.C. - Income Tax - 1890/1991

INSTRUCTION NO. 1890/1991 Dated: December 17, 1991 According to Board's Instruction No. 1587 dated 22-11-1984, the Chief Commissioner/Directors General are required to send duly completed proposals to the Board at least 45 days before the date of limitation for filing SLP. The time of 45 days is absolutely essential for processing the case in the Board and the Law Ministry and for actual preparation and filing of the SLP before the Supreme Court. If a proposal comes to the Board less than 45 days before the expiry of limitation, the SLP is bound to be delayed even if the case reaches the Law Ministry within the limitation period. 2. The Supreme Court has not been indulgent in condoning delay in SLPs filed by the Department. In case after case concerning the revenues of the Union Government, the Supreme Court has been expressing its displeasure over the delay in filing the SLPs and appeals. A beginning has also been made to hold the officers concerned responsible for the delay. In a recent case, the Supreme Court has asked the concerned officer to explain the reasons for delay and has warned that, in case the explanation is not acceptable, the amount involved would be recovered from the salary of the officer concerned since his negligence has caused detriment to the interest of the Union Government. It may be noted here that every day's delay in filing SLP requires to be explained to the satisfaction of the Supreme Court. The Board desires that suitable remedial steps should be taken by the Chief Commissioners/Directors General to improve and streamline the arrangements in this regard and, in order to eliminate delays in future, they may, in suitable cases, also consider calling for explanation and fixing responsibility for delay. 3. It is also noticed that sometimes incomplete proposals filing of SLPs Appeals are being received resulting in avoidable delay. In order to enable the Govt. Advocate to file appeal or SLP to the Supreme Court in time, the documents listed in the annexure should invariably be sent alongwith the proposal. 4. Further many a Chief Commissioner/Directors General send proposal to the Board to consider the feasibility of filing SLP, without giving their specific recommendations. Sometimes, proposals are being sent even though the Chief Commissioner/Director General has not recommended filing of SLP. It is hereby reiterated that the Chief Commissioners/Directors General should give their specific recommendations and, in case they feel that SLP is not necessary, the proposal should not be sent to the Board. 5. These instructions may be brought to the notice of all officers in your region.