[Commons-Law] Plagiarism of lower court judgments by the higher judiciary

[Prashant Iyengar]

 http://www.thehindubusinessline.com/2007/09/22/stories/2007092250520901.htm

Law on `borrowed words'

Write what you know

In a recent taxation case, the apex court had to also consider a
complaint of plagiarism. The issue was about a land deal - with the
assessee saying that the sale consideration was Rs 4.10 lakh, as in
the documents, and the taxman arguing that the amount was Rs 34.85
lakh, as found in some loose papers captured during a raid operation.

The High Court had relied heavily on the order of the Commissioner of
Income Tax (Appeals) and that of the Income Tax Appellate Tribunal
(ITAT), and held that no substantial questions of law had been raised.
Accordingly, it dismissed the appeal. Which, therefore, resulted in
the Department bringing up the case before the Supreme Court.

"Mr G. N. Vahanvati, the learned Solicitor General has at the very
outset raised serious objection to the order of the High Court
pointing out that Division Bench had merely plagiarised substantial
portions from the order of the Commissioner and Tribunal in arriving
at its conclusion and no independent assessment on the questions of
law that arose for consideration, had been made," reads the text of
the apex court verdict dated September 14.

"It is true that the Division Bench of the High Court has borrowed
extensively from the orders of the Tribunal and the Commissioner and
passed them off as if they were themselves the author's," noted the
apex court. "We feel that quoting from an order of some authority
particularly a specialised one cannot per se be faulted as this
procedure can often help in making for brevity and precision, but we
agree with Mr Vahanavati to the extent that any `borrowed words' used
in a judgment must be acknowledged as such in any appropriate manner
as a courtesy to the true author(s)."

Yet, the apex court had to ultimately dismiss the taxman's appeal,
with there being no infirmity in the order of the High Court.