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Decision of any High Court binding on all subordinate authorities and Tribunals through out India untill contrary view is taken by other HC
Case Law Details
- Case Name
- Commissioner Of Income Tax Vs Godavaridevi Saraf (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
In an old judgement but useful Judgment Bombay High Court in the case of CIT Vs. Godavari Saraf held that until contrary decision is given by any other competent High Court, which is binding on a Tribunal in the relevant State, it has to proceed on the footing that the law declared by the High Court, though of another State, is the final law of the land. Which means that once a decision is given by any of the High Courts in the country and there is no contrary decision by any other High Court on the same issue then such decision of High Court will be binding on all the administrative auth...
Author Info
However, in CIT v. Thana Electric Supply Ltd {(1994) 206 ITR 727 Bom HC}- followed in Consolidated Pneumatic Tool Co.(I) Ltd v. CIT {(1995) 79 Taxman 458 Bom HC-DB}, it has been held that that decision of High Court is not binding precedent on Courts or tribunals outside the jurisdiction of that High Court. It has only persuasive effect on Courts and tribunals outside the jurisdiction of that High Court.
There seems to be no judgment of Supreme Court on this issue. However, in my considered view usually (by virtue of Article 227 of the Constitution), decision of High Court is considered as binding only on Courts and tribunals situated within the territorial jurisdiction of that High Court.
Regards
Narendra Sharma,
Consultant (Business Laws)
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