Dhiraj Manoharro Chore v. State of Maharashtra AIR 2020 Bom 65 (FB)

Interpretation of taxing statutes –Precedent – Special leave Petition dismissed in limine- Doctrine of merger is not applicable . [ Constitution ion of India , Art , 141, Maharashtra Employees of private Schools ( Conditions of Service ) Regulation Act , S. 4(1) 16(2) (a) ]

When  Special Leave Petition  challenging the order of Court was dismissed by Supreme Court in Limine  without granting an leave , doctrine of merger is not applicable . Followed Khoday Distilleries Ltd ( Now known as Khoday India Ltd  v. Sri Mahadeshwara  Sahakara Sakkare Karkhane Ltd Kollegal (2019) 4 SCC 376 . (WP No. 3494 of 2016 dt 19-12 -2019 )