Allowing the appel the Court held that, n case of an order refusing special leave to appeal, either a non-speaking order or a speaking one, order of High Court, Tribunal or Authority below could not be said to be merged in order of Supreme Court rejecting special leave petition. Therefore, special leave petition was dismissed against a High Court order in limine without giving any reasons, review petition filed by appellant in High Court would be maintainable. However on an appeal having been preferred or a petition seeking leave to appeal having been converted into an appeal before Supreme Court, jurisdiction of High Court to entertain a review petition is lost as provided by sub-rule (1) of rule 1 of order 47 CPC. (CA NO. 2432 OF 2019, dt. 01.03.2019)
Khoday Distilleries Ltd. v. Sri Mahadeshware Sahakara Sakkare Kharkhane Ltd. (LB) (2019) ( 2019) 262 Taxman 279/ 176 DTR 273/ 308 CTR 1 104 (SC), www.itatonline.org
S. 261 : Appeal-Supreme Court-Binding precedent–Merger-Interpretation-Review-Special leave petition was dismissed against High Court order in limine without giving any reasons, review petition filed by appellant, in High Court would be maintainable. [Art. 136, 141]