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Applicability of Sec.261 to SLP in Supreme court.

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..... ision Bench of the High Court in appeal has to orally request the Court immediately after the judgement is pronounced that the certificate of fitness as envisaged in Article 133 of the Constitution may be granted for filing on appeal to the Supreme Court. Although the date on which the judgement is pronounced and the date on which such oral application is to be made would be the same it appears that the order of the High Court rejecting or granting the request for the certificate of fitness under article 133 may be passed after a few days. Certain doubts have arisen regarding the provisions for counting the date of limitation in such matters as were subjected to oral application for certificate of fitness under article 134 A. 2.2 The Boar .....

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..... tion for leave to appeal in the High Court in the first instance and on rejection thereof to file a special leave petition in the Supreme Court or to come straight to the Supreme Court by filing a special leave petition. The rules provided for 90 days from the date of the High Court's judgement if a direct special lave petition is to be filed. Regarding the above context the doubt is clarified as the period of 90 days in a case where the petition for special leave to appeal is filed directly in the Supreme Court will be counted after excluding the time taken in obtaining the certified copy of the impugned judgement. 4. The Board have been advised that the revised rules of the Supreme Court would apply even to Income-tax references and t .....

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..... certified copy of the application for leave to appeal to the Supreme Court. The Board have been advised that after a petition for leave to appeal has been decided by the High Court, the Department is competent to apply for a certified copy of the judgement within the prescribed period for the second time. The time taken for obtaining the certified copy of the said judgement will be excluded in computing the period of 60 days for the purpose of filing a petition for special leave to appeal. Thus in both the situations mooted above, the time taken for obtaining the certified copy of the judgement second time will be excluded. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindi .....

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