Supreme
Court held that appeal is the right of entering a superior court and invoking
its aid and interposition to redress the error ... place, the object of imposing the condition is obviously to
prevent frivolous appeals and revision that impede the implementation of the
ceiling policy; secondly, having
Appellate Tribunal or the Commissioner (Appeals) , as the case may be, as if such application were an appeal made against the decision or order ... parties. The opinion is to be formed merely to avoid frivolous appeals being filed, as also where it would not be worthwhile to contest
issued only in compliance with an order of the Collector (Appeals) remanding the case to the Assistant Collector for decision afresh after issue ... appeal only and the provisions are only to ensure that direction to file appeals are given OR due consideration and to discourage frivolous appeals being
case, Section 35-B(2) provides the terms of the filing of appeal before the Appellate Tribunal and what is required to be done ... introduced to bring about qualitative improvement in process and to prevent frivolous appeals. Therefore, the filing of appeal by the Revenue and compliance of provision
deposit for availing the right of appeal. Such an amount is bound to be refunded when the appeal is allowed with consequential relief ... condition for filing the Appeal and is intended to discourage frivolous Appeals being filed. Likewise, the proviso to that section vesting a discretion
view of the conditional order passed on Stay Application filed in Appeal which was towards the duty itself. In our considered opinion, the provision ... different purpose. It is only with a view to see that frivolous Appeals are not entertained, therefore, the order of pre-deposit of duty demanded
Committee comprising two Chief Commissioners, to avoid filing of unnecessary or frivolous appeals, in the interest of efficient revenue administration and of provisions ... filing an appeal is only to avoid filing of frivolous and unnecessary appeals; the method and manner, in which such authorisation is obtained
curtailed or controlled or in other
words in all cases howsoever frivolous an appeal may be,
92.5% or 90% as the case ... preferred;
(f) Conditional right to prefer an appeal abolishes unnecessary
and frivolous appeals. "Chance taking" assessees-appellants
will not file appeals
exclude the possibility of institution of frivolous and / or futile appeals.
Frivolous and / or futile appeals could be of various kinds including against
those orders ... person authorised by the Collector in order to ensure that
frivolous and unnecessary appeals are not filed, we are of
the opinion that
substantial question
of law. It is difficult to imagine more frivolous appeals,
and more ill-prepared ... memorandum of appeals than
the instant ones, and equally poor assistance at the Bar
in support of the appeals. These are frivolous appeals
burdening this
