Home Case Index All Cases Wealth-tax Wealth-tax + AT Wealth-tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1429 - AT - Wealth-taxMistakes apparent from record - Rectification of mistakes - Tribunal had omitted to adjudicate the additional ground of appeal that there is no urban land belonging to the appellant on the valuation date, since the said land stood transferred on 5/12/2000 - HELD THAT:- Referring to case of DIRECT RECRUIT CLASS II ENGINEERING OFFICERS´ASSOCIATION AND VERSUS STATE OF MAHARASHTRA AND OTHER [1990 (5) TMI 223 - SUPREME COURT] there can be no doubt that the principles of Constructive Res Judicata, as explained in explanation IV to Section 11 of the CPC, are also applicable to writ petitions. Petitioners had taken a chance of re-arguing the appeal already decided. Thus, the attempt to re-argue the case which has been finally decided by the Court of competent jurisdiction is a clear abuse of process of the Court, regardless of the principles of Res Judicata, as has been held by Hon’ble Supreme Court in K.K. Modi Vs. K.N. Modi and Ors. [1998 (2) TMI 566 - SUPREME COURT OF INDIA] The attempt by the petitioners to re-agitate the same issues which were considered by this Tribunal and were rejected expressly in the impugned order is a clear instance of an abuse of process of this Court apart from the fact that such issues are barred by principles of Res Judicata or Constructive Res Judicata and principles analogous thereto. Therefore, it cannot be said that there are any mistakes apparent from record, which are capable of being rectified, exercising the power vested under section 254(2) of the Act. Misc. Petitions are dismissed.
|