Court Supreme Court
Citation: (2011)8SCC679
Also discussed the scope of "dismissed as withdrawn"
Order 37 of the Code of Civil Procedure lays down the nature of disputes in which summary suit can be filed. It also provides for the summary procedure.
In summary procedure firstly, plaint is filed then notice is issued. After the defendant enters appearance the plaintiff has to file application for summons for judgment. After which the defendant will file leave to defend. If the plaintiff proves that defendant does not have sufficient means than judgment will be granted then and there by rejecting leave to defend. But if the defendant furnishes proof in the leave to defend and if it/he agrees to deposit the claimed amount before court then leave to defend will be granted.
If the demand of tax is less than 50 Lakh Rupees then the matter is listed before a bench of only judicial member. The bench is called SME. SME bench assembles immediately after regular bench finishes up its matter for the day.
If the demand of tax is more than 50 lakh Rupees then the matter is listed before a bench of two members.
Listing of an appeal before an ITAT after filing it with the registry may take more than a year. For example: an appeal filed in June, 2015 was not listed until December 2016 as the bench were hearing appeals of July 2014. In such case an early hearing application can be filed which gets listed before the Head of Department of ITAT and a relief for stay on demand can be prayed, failing which delay in listing may result in increase in demand of tax including the interest and penalty.
An application can be filed under order 41 Rule 27 to lead additional evidence in an appeal by stating the reasons for inability to lead the evidence before the lower court.
An appeal is filed before DRAT against the securitisation proceedings under section 18 of the SARFAESI Act, 2002.
An appeal before DRAT can be filed only after the deposit of 50% of the total amount due. However, DRAT if feels it necessary only after recording reasons can reduce it to 25% but not beyond that.
When an application is filed under section 19 of the RDDBFI Act, 1993 following court fee is required to be paid:
¶when amount of debt due is 10 lacs - Rs 12000
¶when amount of debt due is more than 10 lacs- Rs 12000 plus Rs 1000 each on every one lakh rupees subject to a maximum of Rs. 1,50,000/-