Assistant Commissioner has no authority to alter the findings of the higher authority

Last updated: 23 August 2023

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Quick Summary

The Bombay High Court has ruled that an Assistant Commissioner cannot alter or disregard the findings of a higher authority, such as an Appellate Authority. This decision reinforces the principle of judicial discipline, stating that subordinate officers must unreservedly follow the orders of higher appellate bodies. The court directed the Revenue Department to sanction a refund of over INR 11 crore to the petitioner, setting aside the Assistant Commissioner's order that had rejected the claim on grounds already considered and decided by the Appellate Authority.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in Jacobs Solutions India Pvt. Ltd. v. Union of India [Writ Petition No. 5808 of 2023 dated July 31, 2023] set aside the order passed by the Assistant Commissioner and held that the revenue officers are required to follow the principles of judicial discipline and accordingly are bound by the decisions of the Appellate Authority.

Citation :
Writ Petition No. 5808 of 2023 dated July 31, 2023

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