Section 89 in Standing Order No. 2 Of The Financial Commissioner Himachal Pradesh
89. General.
- The instruction contained in Chapter 14B, and 14D of Volume I of High Court Rules and Orders should be observed mutatis mutandis by all Revenue Appellate Courts.The provisions of Order XLI, rule II, of the Code of Civil Procedure, which enables the appellate court to dispose of a registered appeal by confirming the decision of the lower Court on a fixed date in presence of the appellant, without sending for the records and without summoning the respondent is a very important one, and appellate courts should be careful to see that its object is not defeated and respondents put to unnecessary trouble and expense by the indiscriminate issue of, notice to the respondents in all cases. It should be observed, that when a decision is confirmed under Order XLI, rule II of the Code the confirmation must be notified to the lower court. Such confirmation with in the definition of 'Decree' in section 2 of the Code, and being as such, appealable, a formal decree should be framed in every case disposed of under the provisions of Order XIII, rule II.
