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Judgment
Delay condoned.
The Department had instituted Writ Petition No. 70 of 2008 challenging the Order dated 30th June, 2006 passed by the Principal Bench of Settlement Commission, Delhi.
According to the Department the impugned order did not insist on the full deposit to be made by the assessee before allowing the Application for Settlement. Consequently, Writ Petition came to be filed in the Bombay High Court.
In our view, such a writ petition ought to have been filed by the Department before the Delhi High Court. The Bombay High Court had no jurisdiction to decide upon the validity of the Order passed by Settlement Commission, New Delhi. In fact the respondent herein had instituted a Petition being Writ Petition No. 15836 of 2006 in the Delhi High Court on a collateral issue, which stands disposed of. Hence, in our view, Department had chosen a wrong forum.
In the circumstance, if so advised, it is open to the Department to move the Delhi High Court against the order dated 30th June, 2006 passed by the Principal Bench of the Settlement Commission. We make it clear that in case the Department moves the Delhi High Court against the Order dated June 30, 2006, observations made by the Bombay High Court in para 3 will not be taken into account. We express no opinion on merits.
The Special Leave Petition is disposed of accordingly.