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Supreme Court of India

COLLECTOR OF CENTRAL EXCISE, MADRASversusSTANDARD MOTOR PRODUCTS, ETC.

Citation
1989 INSC 70
Decided
24 February 1989
Disposal
Dismissed

Holding

A Single Judge in Chambers is competent to dismiss applications for condonation of delay in statutory appeals and such practice does not violate Article 14.

Summary

The Collector of Central Excise, Madras filed statutory appeals against orders of the Customs, Excise and Gold Control Appellate Tribunal and sought condonation of delay for those appeals. A Single Judge of the Supreme Court dismissed the condonation applications under Order VI Rule 2(14) of the Supreme Court Rules, 1966. The petitioner contended that such dismissal effectively dismissed the appeals and should be heard by a bench of at least two judges, alleging discrimination against special leave petitions and a violation of Article 14. The Court examined the language of Order VI Rule 2(14), the distinction between applications for enlargement of time and condonation of delay, and the earlier decision in Commissioner of Income‑Tax, Bombay City v. R.H. Pandi. It held that the rule expressly permits a Single Judge in Chambers to decide all condonation applications except those for special leave petitions, and that this practice is neither irrational nor violative of Article 14. The Court further observed that applications under Article 136 constitute a separate class and may be treated differently. Consequently, the review petitions were dismissed and the Single Judge’s jurisdiction affirmed.

Issues considered

  • Whether a Single Judge sitting in Chambers has jurisdiction to dismiss applications for condonation of delay in statutory appeals under Order VI Rule 2(14) of the Supreme Court Rules, 1966.
  • Whether such dismissal amounts to dismissal of the appeal and therefore requires a bench of at least two judges under Order VII Rule 1.
  • Whether the differential treatment of condonation applications for statutory appeals versus special leave petitions violates Article 14 of the Constitution.
  • Whether applications for condonation of delay under Article 136 form a distinct class justifying separate procedural treatment.
  • Whether the long‑standing practice of allowing a Single Judge to dispose of these applications should be disturbed or referred to a larger bench.

Legislation cited

Subjects

condonation of delaystatutory appealsingle judge jurisdictionSupreme Court RulesArticle 14Article 136court business arrangementreview petitionspecial leave petitionconstitutional law

Judgment

                                                                                 ).-
            COLLECTOR OF CENTRAL EXCISE, MADRAS
A                            v.
               STANDARD MOTOR PRODUCTS, ETC.

                            FEBRUARY 24, 1989

B         [SABYASACHI MUKHARJI, S. NATARAJAN AND
                      M.H. KANIA, JJ.J
                                                                                           .
          Supreme Court Rules, 1966-0rder VI, Rule 2( 14)-Applications
    for condonation of delay-Whether Single Judge in Chambers has
                                                                                  't->
    jurisdiction to dismiss-Whether such practice just, fair and reason-
    able-Whether requires to be disturbed-Exception in favour of appli-
c   cations under Art. 136 of the Constitution-Whether violative of Art. 14
    of the Constitution-Whether they form a separate and distinct class-
    Different procedure for different applications-Whether violative of
    fundamental rights-Arranging the business of the Court-Whether
                                                                                 "'
    within the domain of the Court.
D
          Constitution of India, 1950: Arts. 136 and 137-Applications for
    condonation of delay-Whether a separate and distinct class-Long-
    standing and settled practice of the Court-Whether can be disturbed.
                                                                                ~
          An application for condonation of delay was filed by the peti-
E   tioner-Revenue alongwith statutory appeals against the judgment/order
    of the Customs, Excise and Gold Control Appellate Tribunal. The
    application was rejected by a Single Judge of this Court under Order
    VI, Rule 2(14) of the Supreme Court Rules, 1966.
                                                                               ·--i
        The Revenue filed review petitions on the ground that the applica-        i
                                                                                   l
F tion for condonation of delay made in statutory appeals under several
  Acts should be heard by a bench of at least two Judges. It was con-
  tended that the effect of the refusal of condonation of delay was dismis-
  sal of the appeal itself, that the exception in favour of Special Leave
  Petitions amounted to hostile discrimination without any basis in that
  the Special Leave Petitions will be amenable to be dealt with by two
G Judges,  while a Single ..ludge will dispose of applications for condona-
  lion of delay under statutory appeals, which was irrational and violative
  of Art. 14 of the Constitution and, therefore, the Court should either
  hold that as dismissal of application for condonation of delay amounted
  to dismissal of the appeal itself, it should be heard by not less than two
  Judges in terms of Order VII Rule 1 subject to other provisions or refer
                                                                                \      '
                                                                                           ..
H the matter to a larger bench for re-consideration, in view of the decision
                                      824
                            COLLECTOR OF C.E. v. MOTOR PRODUCTS                     825

             of this Court in Commissioner of Income Tax Bombay City versus R.H.
                                                                                           A
             Pandi, Managing Trustees of Trust. Bombay, holding that the applica-
             tions for condonation of filing petitions of appeal were within the
             Chamber business under Order VI Rule 2(14).

                   On the question whether a Single Judge has jurisdiction to dismiss
    .,_      applications for condunation of delay In statutory appeals.                   B

                   Dismissing the review petitions,

"'~~               HELD: I.I A Single Judge in Chambers is and was always com-
             petent to dismiss all applications for condonation of delay .in statutory
             appeals. There is nothing repugnant in the same that it is not violative
             of Art. 14 of the Constitution. [836G]                                        c
     )t
                    1.2 Order VI, Rule 2 of the Supreme Court Rules provides that
             the powers of the court in relation to a certain matters may be exercised
             by a Single Judge sitting in Chambers. Rule 2(14) deals with applica-
             tions for enlargement or abridgement of time with some exceptions.            D
             Reading the rule simply, it means all applications for enlargement or
             abridgement of time would be cognizable by the Single Judge in Cham-
             hers except those applications, time for which is fixed by the court in
    -'-      terms of Order VII and also applications for condonation of delay in
             filing Special Leave Petitions. [83IE-F]



-
                                                                                           E
                   1.3 On a proper reading, the exception made only in favour of the
             time fixed by the court means court functioning judicially in terms of
             Order VII Rule 1 as well as time fixed by the rules of the court. All other
             applications for enlargement or abridgement for time could be heard by

    JI       the Single Judge. [831F-G]

                    1.4 If a separate and distinct provision is made for application for
                                                                                           F

             condonatlon of delay under Art. 136 of the Constitution, it is not viola-
             tive of Art. 14 of the Constitution. Applications under Art. 136 are a
             special class and are sui juris. These are and should legitimately be
             treated separately other than all other applications including applica-
             tions under statutory appeals. Art. 136 is the residuary power of this        G
     _,,.,   Court to do justice, where the court is satisfied that there is injustice.
             These are class part. There is, therefore, no discrimination under Art.
             14 of the Constitution or in Order VI Rule 2(14). [836C-D]

                   2.1 Order VI demarcates the power of the Registrar and the
             Single Judge and Order VII demarcates the constitution of the divi-           H
    826                    SUPREME COURT REPORTS             (1989] 1 S.C.R.

    sion courts, powers of a Single Judge and a Vacation Judge. This is
A
    arranging the business of the court, this is within the power of the
    court. (831G]

         2.2 Different treatment in respect of different applications has
    always been within the domain of Court's arrangement of business.
B   These do not involve any violation of the fundamental rules. (836F)

          P. N. Eswara Iyer etc., etc. v. The Registrar, Supreme Court' of
    India, (1980]2SCJ 119reliedon.                                                 ~->

          3.1 The practice of one Single Judge disposing of in Chambers
    applications for delay in statutory appeals is just, fair and reasonable.
c   There is no reason either to upset that practice or to cast doubt on the
    proprietory of such practice, which has been valid since 1966, and
    which has been sanctified by the judicial decision. There is reason in the
    decision and the practice. (836E; 831D-E]

D       Commissioner of Income-Tax, Bombay City v. R.H. Pandi
    Managing Trustees of Trust, Bombay, (1975] 2 SCR 7 affirmed.

          3.2 In the facts and circumstances of the case and in the light of
    the provisions of the Rules, it cannot be said that the earlier decision of   --+
    this Court in Commissioner of Income Tax, Bombay City versus R.H.
E   Pandi was clearly erroneous and, therefore, it is not necessary to refer
    this question to a larger bench or to disturb the settled practice of this
    Court. (836B]

         Keshav Mills Co. Ltd. v. C.I. T. Bombay North, (1965] 2 SCR 908
                                                                                        -
    and Pillani Investment Corporation Ltd. v. Income Tax Officer, "A"
F   Ward, Calcutta, arid Another, (1972] 83 I.T.R. 217, relied on.

          Promotho N_ath Roy v. W.A. Lee, AIR 1921 Calcutta 415 and
    Mis. Mela Ram & Sons v. The Commissioner of Income-Tax, Punjab,
    (1956] SCR 166, distinguished.

G         Cookerv. Tempest, I 7M&W502,referredto.

         CIVIL APPELLATE JURISDICTION: Review Petition Nos.
    557-564 & 571, 594/1987.

                                        IN
H
                      COLLECTOR OF. C.E; v.' MOTOR PRODUCTS [MUKHARJI, J.]          827

     --f            CIVIL MISC. PETITION NOS. 25279, 13195, 19336, 18600,                  A
                1563, 15031-33, 19552, 20695/1986.

                                                   IN

                     CIVIL APPEAL NOS. 3005, 1599, 2194, 2067, 158 2148-50,
     -~         2902/86, 2533/86, 223/88.                                                  B

                       G. Ramaswamy Additional Solicitor General, A.K. Ganguli,
                P .P. Singh, R.P. Srivastava and P. Parmeswaran for the Petitioner.

                     J. Ramamurthy, B. Parthasarthi, V.J. Francis, C.S Vaidya-
                nathan, S.R. Setia, Harish N. Salve, Ravinder Narain, D.N. Misra, S.
                Padmanabha Mahale, Mrs. Leelawati, K.K. Gupta V. Balachandran
                                                                                           c
                and Uma Dutta for the Respondents.

                      The Judgment of the Court was delivered by

                      SABYASACHI MUKHARJI, J, In these matters, the question               D
                that arises for consideration is, whether a.learned Single Judge sitting
                in Chambers is competent to dismiss application for condonation of
                delay in statutory appeals under Order XX-A of the Supreme Court
      4         Rules, 1966, regarding appeal under section 55 of the Monopolies and
                Restrictive Trade Practices Act, 1969 as well as under Order XX-B
                regarding appeals under Section 130-E of the Customs Act, 1962 and         E
                Section 35-L of the Central Excises & Salt Act, 1944. It appears that an
-.              application for condonation of delay came before a learned Single
                Judge and in the circumstances mentioned in the Review Petition
                No. 557 of 1987, the application was dismissed by the learned Single
      ·t-
      I
                Judge. That application was dismissed by one of us on 11.11.86. That
                order was passed by learned Single Judge under Order VI rule 2(14) of      F
                the Supreme Court Rules, 1966. The application had been filed for the
                condonation of delay along with the Statutory Appeal against the
                Judgment/Order of the Customs, Excises and Gold Control Appellate
                Tribunal. The revenue being the Collector of Central Excise, Madras
                in this case filed a review petition on the ground that the application
                for condonation of delay made in Statutory Appeals arising out of final    G
                orders of the Tribunal under several Acts should be heard by a bench
           ~·   of at least two Judges. The ·matter was posted before this bench for
                consideration whether the learned Single Judge had jurisdiction to
                dismiss such application for condonation of delay or not .

                     . In order to decide this question, it is necessary to have a cons-   H
                                       ,,1 ::




    828                  SUPREME COURT REPORTS             [1989] 1 S.C.R.

  pectus of the relevant rules. In the Supreme Court Rules, 1966
A (hereinafter referred to as 'the Rules'), as amended in 1983, under 4'
  Order XX-B, of the said rules, provision has been made for appeals
  under clause (b) of Section 130-E of the Customs Act, 1962 and under
  Section 35-L of the Central Excises and Salt Act, 1944. According to
  Rule 1 thereof, the petition of appeal shall, ·subject to the provisions of
B Sections  4, 5 & 12 of the Limitation Act, 1963 be presented within 60
  days from the date of the order sought to be appealed against or within 'f
  60 days from the date on which the order sought to be appealed against
  is communicateiJ to the Appellate, whichever is later. The time
  required for obtaining a copy of the order should be excluded. There           }-->
  is, however, no provision providing for limitation in the concerned
  Statutes.
c
    According to Rule 2 of Order XX-B, Rules 1 to 7 of Order XX-A of
    the Rules relating to appeals under Section 51 of the Monopolies and        >\
    Restrictive Trade Practices Act, 1969 shall with necessary modifica-
    tions and adaptations, apply to appeals under that Order.
D
          Rule 3 of Order XX-A provides as under:

               "After the appeal is registered, it shall be put up for hear-
               ing ex-parte before the Court which may either dismiss it
               summarily or direct issue of notice to all necessary parties,    +
E              or may make such orders as the circumstance,. of the case
               may require".

         According to this provision, it appears that all such statutory
    appeals have to be placed before a Court for ex-parte admission.

F         According to Section 5 of the Limitation Act, 1963:
                                                                                ·-t
                                                                                     I
               "Any appeal or any application .... may be admitted after
               a prescribed period if tbe appellant or tbe applicant satis-
               fies the court that he had sufficient cause for not preferring
               the appeal or making an application within such a period."
G
  Some grounds, according to the appellant, had been made for condo-
  nation of delay. Apparently, in the facts of the case, the learned Single     ......
  Judge did not find any merit in those grounds and refused to condone
  the delay. Consequently, it was contended that the effect of the refusal
  of condonation of delay was dismissal of the· appeal following as a
H result thereof. The question is, can the learned Single Judge do it? The
                    COLLECTOR OF C.E. v. MOTOR PRODUCTS [MUKHARJI, J.I              829

        -+    learned Single Judge has done it by virtue of Rule 2(14) of Order VI of
              the said Rules. Order VI deals with the 'Business in Chambers'. Order
                                                                                           A
              VI, Rule 1 provides that the powers of the Court in relation to the
              matters enumerated thereunder would be exercised by the Registrar.
              Order VI, Rule 2 provides that the powers of the Court in relatiorr to
              certain matters may be exercised by a single Judge sitting in Cham-
              bers. Thereafter 28 such matters are enumerated. Rule 2(14) of Order         B
              VI provides as follows:

                          "Applications for enlargement or abridgement of time
 ~~                       except where the time is fixed by the Court and except
                          applications for condonation of delay in filing special leave
                          petitions".
                                                                                           c
         ,.    Reading the rule simply, it appears to us that it means all applications
              for the enlargement or abridgement of time would be cognizable by
               the learned Single Judge in Chambers except, those applications time
              .for which has been fixed by the Court in terms of Order VII and also
               applications for condonation of delay in filing special leave petitions.    D
               This appears to us to be logical and literal meaning of the said rule.
              The question, however, has been posed is this-an application for con-
               donation of delay or an application for enlargement or abridgement of
        ~      time. This question, it appears to us, is concluded by the decision of
               this Court in Commissioner of Income-Tax, Bombay City v. R.H.
               Pandi Managing Trustees of Trust, Bombay, [1975]2 SCR 7. There a            E
               bench of three learned Judges of this Court had occasion to consider
.....          this question. A question arose there as to whether the application for
               condonation of delay in filing petition of appeal could be heard by the



        r
               Judge in his Chambers. Ray, C.J. observed in the said judgment an
               argument was advanced before the Hon'ble Judge in Chambers that if
               an application for condonation of delay was refused by the Judge in         F
               Chambers it would amount to dismissal of the appeal by the Judge in
               Chambers. Therefore, it was said that these applications should be
               heard by 'the Court' which alone was competent to dismiss the appeal.
               By Court, it was urged, meant a bench of two learned Judges. After
               giving notices to the le<j.fned Attorney General and the Bar Associa-
               lion, the matter was discussed by this Court and it was held that in view   G
               of Order VI, Rule 2(14) of the Rules set out hereinbefore, all applica-
         ~     tions for enlargement or abridgement of time except the three cases
               mentioned in Order VI, Rule 2(14) were to be heard by the Judge in
               Chambers. At the relevant time, the three matters included, inter alia,
               depsoit of security. This Court observed in the said decision that an
               important exception was the application for condonation of delay in         H
    830                   SUPREME COURT REPORTS           [1989] 1 S.C.R.

A filing special leave petitions. It was observed that Order XLVII Rule 3
  of the Rules stated that the Court might enlarge or abridge any time
  appointed by these rules or fixed by any order enlarging time, for
  doing any act or taking proceedings, upon such terms, if any, as the
  justice of the case might require, and any enlargement might be
  ordered, although the application therefor was not made until after the
B expiration of the time appointed or allowed. A petition of appeal was
  required under Order XV of the Rules to be presented within 60 days
  from the grant of certificate of fitness. The time to present the petition
  of appeal was fixed by the Rules of this Court. It was observed, there-
  fore, that Order XLVII Rule 3 should apply with regard to enlarge-
  ment or abridgement of any time appointed by the Rules for doing any
c act.  This Court was of the view that Order VI Rule 2(14) spoke of the
  applications for enlargement or abridgem~ent _of time. Here the words
  "enlargement or abridgement of time" took in applications for
  enlargement of time appointed by the Rules, that is to say, according
  to this Court, fixed by the Rules. The significant feature of the Rufes
  was that applications for condonation of delay in filing special leave
D petitions were excepted from the business of a Chamber Judge. The
   natural presumption was that but for the exception the Rule would
   have to be included also applications for condonation of delay in filing
  special leave petitions. Any application for condonation of delay in
   filing petition of appeal was therefore included in applications for
   enlargement or abridgement of time. This Court noted that the
                                                                               ..\.
E practice of the Chamber Judge hearing applications for condonation of
   delay in filing petitions of appeal within the time appointed by the
   Rules of this Court had been followed ever since 1966. Cursus curiae               ,.

                                                                               1
   est lex curiae. The practice of this Court is the law of the Court. See
   Broom's Legal Maxims at p. 82. Where a practice had existed it was
   convenient to adhere to it because it was the practice. It was noted that
F the power of each Court over its own process is unlimited; it is a power
   incident to all Courts. Reliance was placed on the observations in
   Cooker v. Tempest, I 7 M & W 502. Therefore, this Court held that
   applications for condonation of delay in filing petitions of appeal were
   within the Chamber business under Order VI Rule 2(14). Learned
   Additional Solicitor General contended that the aforesaid decision
G requires reconsideration. He submitted that a prior decision of this
    Court and a decision of Calcutta High Court were not adverted to. He
   further submitted that this Court spoke of "enlargement or abridge-         '+
    men! of time" fixed by the Rules. Therefore, it could not be contended
    that the application for condonation of delay would come within this
    purview. Furthermore, it was argued that if the exceptions in favour of
H special leave petitions are maintained, there would be hostile discrirni-
              COLLECTOR OF C.E. v. MOTOR PRODUCTS [MUKHARJI, J.[            831

        nation without any basis, namely, special leave petitions being A
        amenable to be dealt with by the two Judges, while the learned Single
        Judge will dispose of the application for condonation of delay under
        Statutory Appeals. This, it was submitted, is irrational and violative of
        Article 14 of the Constitution and the Rules should not be so
        construed. The Learned Additional Solicitor General, therefore, sub-
        mitted before us that we should hold that as dismissal of application B
        for condonation of delay amounts to dismissal of the appeal, it should
        be heard in terms of Order VII Rule 1 subject to other provisions,
        namely, it should be heard by not less than two Judges. He submitted
        that if we were not inclined to accept this submissions in view of the
        decision of this Courtin C.I. T., Bombay City v. R.H. Pandi Managing
        Trustees of Trust, Bombay, (supra), we should refer the matter to a C
        larger bench for reconsideration of the matter.

               We have considered the matter. We are unable to accept the
        submission of the learned Additional Solicitor General. We accept the
        reasoning to the decision of this Court in Commissioner of Income-tax
        v. R.H. Pandi, (supra). We find that was the practice of the Court.         D
        That has been sarn;tified by the judicial decision. We also see reason in
        the decision and the practice. We do not find any reason for holding
        that the practice of this Court followed since. 1966 requires to be
__..,   altered. Arranging the business of the Court is within the domain of
        the Court. These Rules have been framed by this Court with the
        approval of the President of India. Under Order I Rule 2(1)(g) of the       E
        Rules, 'Court' means the Supreme Court of India. Sub-rule (14) of
        Rule 2 of Order VI empowers a Single Judge to decide certain matters
        which speaks of applications for enlargement or abridgement of time
        except where the time is fixed by the Court and except, inter alia,
        applications for condonation of delay in filing special leave petitions.
        On a proper reading, it appears to us that the exception made only in       F
        favour of the time fixed by the Court means Court functioning judi-
        cially in terms of Order VII Rule 1 as well as time fixed by the Rules of
        the Court. All other applications for enlargement or abridgement of
        time could be heard by the learned Single Judge. As is clear, Order VI
        demarcates the power of the Registrar, and the learned Single Judge
        and Order VII demarcates the constitution of the Division Courts,           G
        powers of a Single Judge and the Vacation Judge. This is arranging the
        business of the Court. This is within the power of the Court. Two
        decisions were referred to us by the learned Additional Solicitor
        General. Our attention was· drawn to the observations in the Division
        Bench Judgment of the Calcutta High Court in Promotho Nath Roy v.
         W.~_.__f,ee, AIR 1921 Calcutta 415. There the Court was concerned          H
    832                   SUPREME COURT REPORTS          [1989] 1 S.C.R.

  with the provisions of Civil Procedure Code, Section 109. The Court
A
  observed that an order dismissing 'an appeal as barred by limitation
  prescribed therefor after further refusing an application under section
  5 of the Limitation Act to admit the appeal after the prescribed time,
  was 'passed on appeal' under Section 109. Sanderson, C.J. doubted
  the said conclusion but observed that this involved a substantial ques-
B tion of law. That was an application by the defendant for a certificate
  that the decree of this Court, from which the appeal was sought to the     't
  Privy Council involved a claim of Rs.10,000 and that the appeal in-
  valved some substantial question of law. The question was whether
  such application should be allowed. A point was taken on behalf of the
  plaintiff that the decree of the High Court was not one 'passed on
  appeal' within the meaning of clause (a) of Section 109 of the Civil
c Procedure Code. There it appears that the 0rder of Mr. Justice
  Greaves against which the appeal was directed, was made on 26th July,
  1918. On the 30th August, 1918, being the last date of sitting of the      :>\
  Court, at about 5.00 P.M. after the Court of Appeal had risen an
  application was made to Mr. Justice Chaudhuri sitting on the Original
D Side for leave to file the memorandum of appeal without a copy ofthe
  order against which the defendant desired to appeal. The learned
  Judge granted leave to the defendant to file the memorandum of
  appeal subject to any objection which might be taken on behalf of the
  plaintiff. When the matter came before the appeal Court, the plaintiff
  took the point that the appeal was out of time. The appeal Court            :+-
E decided that the appeal was out of time, being barred by tne Limita-
  tion Act, and the Court further refused an application under Section 5
  of the Limitation Act to admit the appeal after the prescribed time and           >
  the appeal was dismissed. Having regard to the adovementioned facts,
  Sanderson, C.J. observed that it cannot be held that the order was not
  one 'passed on appeal'. Sanderson, C.J. had some doubts on that
F proposition but agreed with Woodroffe, J. that the appeal involved
                                                                             '"-1
  substantial question of law. In that appeals, a certificate was granted.
  In our opinion, this decision is not relevant for the issue before us.
                                                                                t
  Whether an order dismissing an application for condonation of delay
  in case of Statutory Appeal is an order or appeal is not quite in issue
  here and is not decisive of the matter. It does not solve the question
G whether a learned Single Judge can dismiss an application for condo-
  nation of delay in a statutory appeal. After all, the Court functions by
  its arrangement under the Rules. Order VI mentions the Chamber             -1--
  Business and the Business to be transacted by the Registrar and Single
  Judge sitting in Chambers. The powers of the Court, that is to say, the
  whole Court and the powers of Division Bench normally, except those
H mentioned in Order VI, will be as enjoined by Rule 1 of Order VII,
               COLLECTOR OF C.E. v. MOTOR PRODUCTS [MUKHARJI, J.]            833

  -f. that is to say, a bench consisting of not less than two Judges. In that
         view of the clear provisions of the Rule, we are of the opinion that the A
         said decision of the Calcutta High Court upon which reliance has been
         placed does not in any manner detract the decision of this Court in
         C.I. T., Bombay City v. R.H. Pandi. Our attention was also drawn to a
         decision of this Court in Mis. Mela Ram & Sons v. The Commissioner
      t of !name-Tax, Punjab, [1956] SCR 166. There the appellant firm had B
         filed appeals against orders assessing it to income-tax and super-tax for
         two years 1945-46 and 1946-47 beyond the time prescribed by Section
         30(2) of the Income Tm: Act. The appeals were numbered and notices
.c-·-<\ were issued for their hearing under Section 31 of the Income Tax Act,
         1922. At the hearing of the appeals before the Appellate Assistant
         Commissioner, the Department took the objection that the appeals
         were barred by time. The appellant prayed for condonation of delay, c
      )( but that was refused, and the appeals were dismissed as time-barred.
         The appellant then preferred appeals against the orders of dismissal to
         the Tribunal under Section 33 of the Act, and the Tribunal dismissed
         them on the ground that the orders of the Assistant Commissioner
         were in substance passed under Section 30(2) and not under Section 31 D
         of the Act and that no appeal lay against them under Section 33 of the
         Act. This Court observed that an appeal presented out of time is an
         appeal and an order disntissing it as time-barred is one 'passed in
         appeal'. Section 31 of the Act was the only provision relating to the
     4
         hearing and disposal of appeals and if an order dismissing an appeal as
         barred by limitation as in the present case is one passed in appeal it E
         must fall within Section 31 and as Section 33 confers a right of appeal
         against all orders passed under Section 31, it must also be appealable.
         These ob~ervations, in our opinion, were made entirely in different
         statutory context and cannot be used in the context in which the ques-
  t---
   r •
         tion has arisen before us in the present case. Learned Additional
       l Solicitor_ General submitted before us t~at in vi~w of the fact that these F
         two de1S1ons were not considered by this Court m C./. T., Bombay City
         v. R.H. Pandi, (supra) and in view of the fact that this argument in
         favour of statutory appeals to be heard by the learned Single Judge
         while the applications for condonation of delay in respect of the special
         leave petitions to be heard by the bench of two learned Judges will be
         violative of Article 14 of the Constitution and as such this contention G
         should be heard by a larger bench. We are unable to accept this
       ~ submission.

               This Court had occasion to consider the situation in which ques-
         tion settled by this Court can be reviewed. Reference may be made to
         the observations of Gajendragadkar, CT in the Keshav Mills Co. Ltd.       H
'
        834                   SUPREME COURT REPORTS            [1989] 1 S.C.R.

        v. C./. T., Bombay North, [1965] 2 SCR 908 at page 921 the learned
    A
        Chief Justice observed:                                                     +
                   "In dealing with the question as to whether the earlier
                   decisions of this Court in the New Jehangir Mills, [(1960)] 1
                   SCR 249] case, and the Petlad Ltd. case 1(1963)] Supp. 1
    B              SCR 871] should be reconsidered and revised by us, we
                   ought to be clear as to the approach which should be             i-
                   adopted in such cases. Mr. Palkhivala has not disputed the
                   fact that in a proper case, this Court has inherent jurisdic-
                   lion to reconsider and revise its earlier decisions, and so,
                   the abstract question as to whether such a power vests in
                                                                                    ~>
                   this Court or not need not detain us. In exercising this
    c              inherent power, however, this Court would naturally like
                   to impose certain reasonable limitations and would be
                   reluctant to entertain pleas for the reconsideration and         :ii
                   revision of its earlier decisions, unless it is satisfied that
                   there are compelling and substantial reasons to do so. It is
    D              general judicial experience that in matters of law involving
                   questions of construing statutory or constitutional provi-
                   sions, two views are often reasonably possible and when
                   judicial approach has to make a choice between the two
                   reasonably possible views, the process of decision-making
                   is often very difficult and delicate. When this Court hears      ~

    E              appeals against decisions of the High Courts and is
                   required to consider the propriety or correctness of the
                   view taken by the High Courts on any point of law, it would
                   be open to this Court to hold that though the view taken by
                   the High Court is reasonably possible, the alternative view
                   which is also reasonably possible is better and should be
                    preferred. In such a case, the choice is between the view       ·-+
    F
                   taken by the High Court whose judgment is under appeal,           ~
                   and the alternative view which appears to this Court to be             '
                   more reasonable; and in accepting its ~_wn view in prefer-
                   ence to that of the High Court, this Court would be dis-
                   charging its duty as a Court of Appeal. But different con-
    G              siderations must inevitably arise where a previous decision
                   of this Court has taken a particular view as to the construe-
                   lion of a statutory provision as, for instance, Section 66(4)
                   of the Act. When it is urged that the view already taken by
                                                                                    +
                   this Court should be reviewed and revised, it may not
                   necessarily be an adequate reason for such review and revi-
    H              sion to hold that though the earlier view is a reasonably
     COLLECTOR OF C.E. v. MOTOR PRODUCTS [MUKHARJI, J.]           835

         possible view, the alternative view which is pressed on the A
+        subsequent occasion is more reasonable. In reviewing and
         revising its earlier decision, this Court should ask itself
         whether in the interests of the public good or for any other
         valid and compulsive reasons, it is necessary that the earlier
         decision should be revised. When this Court decides ques-
                                                                           B
         tions of law, its decisions are, under Article 141, binding on
         all courts within the territory of India, and so, it must be
         the constant endeavour and concern of this Court to intro-
         duce and maintain an element of certainty and continuity in
         the interpretation of law in the country. Frequent exercise
         by this Court of its power to review its earlier decisions on
         the ground that the view pressed before it later appears. to c
         the Court to be more reasonable, may incidentally tend to
         make law uncertain and introduce confusion which must be
         consistently avoided. That is not to say that if on a subse-
         quent occasion, the Court is satisfied that its earlier deci-
         sion was clearly erroneous, it should hesitate to correct the
                                                                           D
         error; but before a previous decision is pronounced to be
         plainly erroneous, the Court must be satisfied with a fair
         amount of unanimity amongst its members that a revision
         of the said view is fully justified. It is not possible or desir-
         able, and in any case it would be inexpedient to lay down
·•       any principles which sould govern the· approach of the
         Court in dealing with the question of reviewing and E
         revising its earlier decisions. It would always depend upon
         several relevant considerations:-What is- the nature· of the
                                      a
         infirmity or error on which plea for a review and revision
         of the earlier view is based? On the earlier occasion, did
         some patent aspects of the question remain unnoticed·, or
         was the attention of the Court not drawn to any previous F
         decision of this Court bearing on the point not noticed? fa
         the Court hearing such plea fairly unanimous that there is
         such an error in the earlier view? What would be impact of
         the error on the general administration of law or on public
          goodT Has the earlier decision been followed on subse-
         quent occasions either by this Court or by the High Courts~ G
          And, would the reversal of the earlier decision lead to
          public inconvenience, hardship or mischief? These and
         other relevant considerations must be carefully borne in
          mind whenever this Court is called upon to exercise its
          jurisdiction to review and revise its· earlier decisions.''
                                                                           H
r•
t,
[



         836                    SUPREME COURT REPORTS             I1989] 1 S.C.R.
J
     A   This view was again reiterated by this Court in the Pillani Investment
         Corporation Ltd. v. Income Tax Officer, "A" Ward, Calcutta, and
         Another [1972] 83 I.T.R. 217.
               In the facts and circumstances of the case, in the light of the
         provisions of the said Rules as noticed before, we cannot say that we
     B   are satisfied that the earlier decision of this Court in C. I. T. Bombay
         City v. R.H. Pandi, (supra) was clearly erroneous. In that view of the
         matter, it is not necessary to refer this question to a larger bench or to
         disturb the settled practice of this Court.
                 There is no substance in the contention of any discrimination
         under Article 14 of the Constitution or in Order VII rule 2(14). Appli-
     c   cations under Article 136 is a special class and are sui juris. These are
         and should legitimately be treated separately other than all other
         applications including applications under Statutory Appeals. If a
         separate and distinct provision is made for application of condonation
         of delay under Article 136 of the Constitution, we do not see any con-
         ceivable ground which can be taken for contending that it is violative
     D   of Article 14 of the Constitution. After all Article 136 is the residuary
         power of this Court to do justice where the Court is satisfied that there
         is in justice. These are class apart.
               The practice of the learned Single Judge disposing of in Cham-
         bers applications for con donation of delay in statutory appeals is just,
     E   fair and reasonable. Every court has the right to arrange its own
         affairs. We find no reason either to upset that practice or to cast doubt
         on the propriety of such practice. In this connection, reference may be
         made to the decision of this Court in P.N. Eswara Iyer etc., etc. v. The
         Registrar, Supreme Court of India, I1980] 2 SCJ 119 where this Court
         upheld the circulation system for the disposal of the Review Petitions
     F   and held that early hearing was the essential requirement if a review
         petition is found devoid of substance. Such different treatment in
         respect of different applications has always been within the domain of
         Court's arrangement of business. These do not involve any violation of
         the fundamental right. In the premises, we do not find any reason to
         interfere with the order passed. We hold that a Single Learned Judge
     G   in Chambers is and was always competent to dismiss all applications
         for condonation of dealy in statutory appeals. We find nothing
         repugnant in the same and no substance in the contention that
         otherwise the same would be violative of Article 14 of the Constitu,
         lion. The Review Petitions therefore, fail and are dismissed.

     H   N.P.V.                                               Petitions dismissed.


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