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Section N Appeals

103. General. The instructions contained in Chapters 14-B, and 14-D of Volume 1 of High Court Rules and Orders should be observed mutates mutandis by all Revenue Appellate Court.

The provisions of Order XLI, Rule 11, of the Code of Civil Procedure, which enables the Appellate Court to dispose of the registered appeal by confirming the decision of the lower Court on a fixed date in the presence of the Appellate, without sending for the records and without summoning the respondents, is very important one, and Appellate Courts should be careful to see that its object is not defeated and respondents put to all cases. It should be observed, that when a decision is confirmed under Order XLI, Rule 11, of the Code, the confirmation must be notified to the lower Court. Such confirmation falling without the definition of ‘decree’ in section 2 of the Code, and being as such, appealable, a formal decree should be framed in every case disposed of under the provisions of Order XLI, Rule 11.

104. Copy of decree to be filed. Appellants should always file, with the petition of appeal and the copy of the judgment appealed against, a copy of the decree appealed against.

105. Vernacular copies of English orders not required. It is not necessary to file copies of orders in vernacular as well as in English. Where the English order is the original, it will suffice to file a copy of the order in English, on duly stamped paper without its counterpart in vernacular.

106. Terms ‘Appellant and ‘Respondent’ not be used. As confusion frequently arises from the use of words ‘Appellant’ and ‘Respondent’ in two successive Appellate Courts, especially when the parties appealing belong to different sides, Appellate Courts should not use these terms, but always ‘plaintiff’ and ‘Defendant’ throughout their proceedings. If the later terms are used, no mistake can possibly arise.

107. Appellate files transmitted in vernacular. In cases of appeal to the Financial Commissioner files should not be transmitted under English Docket or covering letter; nor will they be so returned except in cases of importance or general interest.

108. The following rules are made by the Financial Commissioner in regard to the transmission of Appellate Court’s orders to lower Courts: -

i.  The Commissioner will send copies of all his judgments on appeal to the Collector, who will transmit the copies to the original Court for information and return direct to the Record-keeper, to whom the original records will be sent at once.

ii.  The collector will similarly send copies of all his judgments on appeal to the original Court for information and return direct to the Record-keeper, to whom the original records will be sent at once.

iii.  Translations of judgments will be sent if any non-English knowing officers ask for them. If they are sent, they will be attached to the English copies, and the same procedure will be followed.

Hon'ble Revenue Minister

Hon'ble Minister-In-Charge
Shri. Gurpreet Singh Kangar

 


 

Special Chief Secretary, Department of Revenue, Rehabilitation and Disaster Mangement
Shri. Karan Bir Singh Sidhu, IAS

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