Failure to file appeals against other orders of the High Court may result in dismissal of special leave petitions and civil appeal to avoid inconsistent orders.

Headnote:
Delay - Revenue Appeals - Dismissal of Special Leave Petitions and Civil Appeal
Fact of the Case:

The Revenue did not file appeals against other orders of the High Court rendered simultaneously with the order under appeal. Despite being given a final opportunity to explain this, the Revenue failed to do so.
Finding of the Court:

The special leave petitions against the decision of the High Court are dismissed, and the civil appeal against the order of the Tribunal cannot proceed to avoid inconsistent orders. No opinion on merits. No costs awarded.
Issues: Failure of the Revenue to file appeals against other orders of the High Court, dismissal of special leave petitions, and civil appeal without entering into the merits of the matter.
Ratio Decidendi: The court declined to interfere in the matter due to the Revenue's failure to explain the non-filing of appeals against other orders of the High Court, and dismissed the special leave petitions and civil appeal to avoid inconsistent orders.
Final Decision: Special leave petitions and civil appeal dismissed without entering into the merits of the matter. No costs awarded.

ORDER

1. Delay condoned.

2. It is not yet explained on the affidavit why the Revenue did not choose to file appeals against the other orders of the High Court which were rendered simultaneously with the order under appeal in Special Leave Petition (C) No. ... (CC No. 4847 of 1995) of 1996. On 19-1-1996, a final opportunity was given to the Revenue to explain this fact by way of an affidavit. It has not been done so far. The learned counsel for the Revenue is not in a position to state that the appeals have been preferred at least by now. In the circumstances, we are not inclined to interfere in the matter. The special leave petitions are dismissed accordingly. No opinion on merits.

3. Once the special leave petitions against the decision of the High Court are dismissed, the civil appeal against the order of the Tribunal cannot proceed, since it is likely to result in inconsistent orders. Accordingly civil appeal is also dismissed, without entering into the merits of the matter.

4. No costs.

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