AIR 2002 SUPREME COURT 296 ::2001 AIR SCW 5016 ::2002 (1) Com LJ 201 SC ::(2002) 174 CurTaxRep 580 ::2002 (1) SCC 1 ::2002 (1) RecCivR 551 ::(2002) 144 ELT 7 ::(2001) 8 Scale 384 ::(2002) 48 All LR 518 ::2002 CalCriLR 132 ::2002 (1) Cal HN 117 ::2002 (1) BLJ 334 ::2002 (111) Com Cas 299 ::2002 (101) FJR 47 ::(2002) 1 ICC 40 ::2002 (1) EastCriC 316 ::2002 (1) PatLJR 265 ::2001 (4) LRI 1007 ::(2002) 122 Taxman 101 ::2002 (171) Taxation 369 ::2001 (8) Supreme 548 ::2002 (254) ITR 99 ::(2001) 10 JT 347 (SC)

Supreme Court Of India

Hon'ble Judge(s): S. P. Bharucha, S. S. M. Quadri, U. C. Banerjee, S. N. Variava, Shivaraj V. Patil , JJJ

Constitution of India , Art.145— Reference to Constitution Bench - Bench of two Judges doubting the correctness of decision of Bench of three Judges - Reference directly to Constitution Bench, not justified - Proper course for it is to refer matter before it to a Bench of three Judges. In the instant case the Bench of two learned Judges has, in terms, doubted the correctness of a decision of a Bench of three learned Judges. They have, therefore, referred the matter directly to a Bench of five Judges. Held, not proper. Judicial discipline and propriety demands that a Bench of two learned Judges should follow a decision of a Bench of three learned Judges. But if a Bench of two learned Judges concludes that an earlier judgment of three learned Judges is so very incorrect that in no circumstances can it be followed, the proper course for it to adopt is to refer the matter before it to a Bench of three learned Judges setting out, the reasons why it could not agree with the earlier judgment. If, then, the Bench of three learned Judges also comes to the conclusion that the earlier judgment of a Bench of three learned Judges is incorrect, reference to a Bench of five learned Judges is justified. The only situation when a two Judge Bench may refer a matter directly to a Constitution Bench is @page-SC297 when the provisions of cl. (3) of ....