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L. Lachman Das Nayar and Others Vs. Income-tax Officer, Amritsar, and Others. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtPunjab and Haryana High Court
Decided On
Case NumberCivil Writ No. 147 of 1952
Reported in[1955]28ITR392(P& H)
AppellantL. Lachman Das Nayar and Others
Respondentincome-tax Officer, Amritsar, and Others.
Excerpt:
.....shall lie against judgment/orders passed by single judge in a writ petition filed under article 226 of the constitution of india. in a writ application filed under articles 226 and 227 of constitution, if any order/judgment/decree is passed in exercise of jurisdiction under article 226, a writ appeal will lie. but, no writ appeal will lie against a judgment/order/decree passed by a single judge in exercising powers of superintendence under article 227 of the constitution. .....under section 109(b) of the code of civil procedure read with the relevant provisions of the constitution, and he relies on a judgment of the madras high court in royts of garabandho, sariapalli etc. v. zamindar of parlakimedi. there it was held that proceedings for the issuing of a writ of certiorari are original civil jurisdiction as opposed to criminal jurisdiction. following this judgment we give leave to appeal under section 109(b) of the code.the case also falls under section 109(c) as the scope of article 226 in income-tax cases has to be determined.the petitioner will have costs in this court. counsel fee rs. 100.leave to appeal granted.
Judgment:

KAPUR and SONE, JJ. - This is an application for leave to appeal to the Supreme Court under article 132(1) read with article 133(1)(c) of the Constitution of India and sections 109 (b) and (c) and 110 and Order XLY, rules 2 and 3, of the Code of Civil Procedure.

The present petitioners applied for issuing of a writ under article 226 which petition was dismissed by this Bench on the 15th of September, 1952. Counsel for the petitioner submits that this falls under section 109(b) of the code of Civil Procedure read with the relevant provisions of the Constitution, and he relies on a judgment of the Madras High Court in Royts of Garabandho, Sariapalli etc. v. Zamindar of Parlakimedi. There it was held that proceedings for the issuing of a writ of certiorari are original civil jurisdiction as opposed to criminal jurisdiction. Following this judgment we give leave to appeal under section 109(b) of the Code.

The case also falls under section 109(c) as the scope of article 226 in Income-tax cases has to be determined.

The petitioner will have costs in this Court. Counsel fee Rs. 100.

Leave to appeal granted.


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