Per Incuriam : A Legal Compass for Ensuring Judicial Consistency
The recent Constitution Bench (5 judges) in Bajaj Alliance General Insurance Co. Ltd. [2024 INSC 840] discussed a fundamental yet nuanced doctrine in legal jurisprudence: 𝘱𝘦𝘳 𝘪𝘯𝘤𝘶𝘳𝘪𝘢𝘮. This case provides insights into when a precedent may be labeled per incuriam and how this principle safeguards the sanctity of legal precedents.
Under sanding Per Incuriam
𝘗𝘦𝘳 𝘪𝘯𝘤𝘶𝘳𝘪𝘢𝘮, Latin for “through lack of care,” applies when a judgment overlooks binding precedent or statutory provisions. This doctrine ensures that judicial decisions respect hierarchical authority and legislative will. It’s not just a technicality—it is foundational to preserving consistency, stability, and fairness in a legal system governed by the rule of law.
Key Principles Clarified by the Supreme Court
- Nrrow Application : A decision is per incuriam only if it overlooks statutory provisions or binding precedents central to the issue, leading to potentially different outcomes. Mere omissions or failure to cite are insufficient unless they create “glaring obtrusive omissions” or inconsistencies.
- Ratio Vs. Obiter : The doctrine is confined strictly to the ratio decidendi (the legal reasoning essential to the decision) and does not extend to obiter dicta (comments made in passing).
- Judicial Discipline : When a court doubts a precedent, it should either adhere to it or refer the matter to a larger bench for reconsideration.
- Exceptional Missteps : The principle applies in cases of demonstrable judicial oversight or inadvertence, particularly when statutes or precedents that contradict the reasoning are plainly ignored.
Recent Trends and Judicial Discipline
Sometimes, a concerning trend is noted where tribunals and lower courts, seeking to bypass binding precedent, by increasingly invoking per incuriam doctrine by introducing unargued principles. This judgment firmly reins in such tendencies, reinforcing that judicial discipline must be observed to avoid destabilizing the doctrine of precedent.
Relevance in Taxation
Taxation laws frequently evolve through judicial pronouncements which involves complex statutes and precedents. However, a single erroneous judgment—left unchecked—can lead to significant revenue leakage or undue taxpayer hardship.
The Road Ahead : Guarding Against Judicial Overreach
This judgment emphasizes the need for judicial coherence and provides a valuable framework for curbing judicial overreach. The doctrine of per incuriam is not merely a technical tool; it is a bulwark against legal uncertainty, ensuring the rule of law remains unshaken.
The copy of the order is as under:
