Instructions on review of Supreme Court Order. Self contained proposals should be received in the Board within ten days of the order

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..... es proposals for review of the Supreme Court decisions which are adverse to revenue. These proposals in most cases do not give any detailed reasons with facts and earlier case laws on the issues which may justify the Hon'ble Court being approached for a review/reconsideration of their order. Copies of the relevant documents on records, various judgements, copies of authoritative opinion of experts .....

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..... set the set practices of classification/valuation or interpretation of particular statutory provisions established due to earlier decisions of judical bodies including the Apex Court apart from having very adverse impact on Government revenues. A very critical study of the decisions vis-a-vis individual assessee's records and established practices, should also be undertaken to check if the Court h .....

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..... against which review appeal is being filed. The Supreme Court is not normally condoning the delay unless very strong reasons exist and unless day-to-day explanation for the entire period of delay is submitted. The Board itself would need minimum 3 weeks to examine any proposals for taking ultimate decision for review and filing the review appeal. It has to approach the Law Ministry and after Law .....

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