Which of the following statements best describes the "Doctrine of Merger" in Indian legal context?
- It refers to the integration of smaller administrative units into larger ones to streamline governance.
- It is a principle where an order passed by a lower court or authority merges into the order passed by a higher court or authority in an appeal.
- It denotes the absorption of a smaller company by a larger one, resulting in the dissolution of the smaller company.
- It is a doctrine in taxation law where a subsequent appellate remedy merges with the original remedy, rendering the original remedy unenforceable.
Select the correct codes from below
Explanation - The Doctrine of Merger holds that when a higher court or authority issues an order in an appeal, the order passed by the lower court or authority merges into the higher court's order. This means the lower court's order ceases to exist independently and is replaced by the higher court's order. In taxation law, the doctrine signifies that when an appeal is filed against an assessment order, the original order merges into the appellate order. Consequently, the original order ceases to have an independent existence and is replaced by the appellate order, whether it confirms, modifies, or annuls the original order.
Explanation - The Doctrine of Merger holds that when a higher court or authority issues an order in an appeal, the order passed by the lower court or authority merges into the higher court's order. This means the lower court's order ceases to exist independently and is replaced by the higher court's order. In taxation law, the doctrine signifies that when an appeal is filed against an assessment order, the original order merges into the appellate order. Consequently, the original order ceases to have an independent existence and is replaced by the appellate order, whether it confirms, modifies, or annuls the original order.
