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Report No. 162

4.15. Need to evolve a mechanism for nipping in the bud the conflicting interpretation at the CAT/High Court.-

Unless uniformity of the decisions at higher level is maintained, it is likely to raise confusion in the minds of litigants. The Commission has exhaustively dealt with the problem and recommended measures to tackle the problem, in its 136th report on "Conflicts in High Court Decisions on Central Laws - How to resolve", (Chapter III, supra).

We reiterate those measures quoted under Chapter III and recommended that the tribunals should also be empowered to refer the conflicting decisions to the Supreme Court. This will also give a chance to the aggrieved party to present his point of view.

Review of functioning of Central Administrative Tribunal - Customs, Excise and Gold (Control) Appellate Tribunal and Income-Tax Appellate Tribunal Back

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