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Omar Salay Mohammed Sait Vs. Commr. of Income-tax, Madras - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtChennai High Court
Decided On
Case NumberS.C. Civil Misc. Petn. No. 285 of 1955 from C.M.P. No. 10650 of 1953
Judge
Reported inAIR1955Mad624; [1955]28ITR77(Mad)
ActsIncome-tax Act, 1922 - Sections 66(2); Code of Civil Procedure (CPC) , 1908 - Sections 109 and 110; Constitution of India - Article 133
AppellantOmar Salay Mohammed Sait
RespondentCommr. of Income-tax, Madras
Appellant AdvocateS. Swaminathan, Adv.
Respondent AdvocateC.S. Rama Rao Sahib, Adv.
DispositionApplication dismissed
Cases ReferredFeroze Shah v. Commissioner of Income
Excerpt:
- - the ruling in air 1931 lah 138 (c), can no longer be deemed to be good law......to state a case and refer the question of law to this court. it was held by a special bench of the patna high court in --'harihar gir v. commissioner of income-tax, b. & o.', air 1941 pat 225 (a), that no appeal lay to his majesty in council from an order of a high court dismissing an application under section 66 (3), income-tax act then in force which corresponds to section 66(2) of the present income-tax act to direct, the commissioner of income-tax to state a case.that decision has been expressly approved by the supreme court in -- premchand satramdas v. state of bihar', : [1951]19itr108(sc) (b). learned counsel for the petitioner relied upon the full bench ruling of the lahore high court in --'feroze shah v. commissioner of income-tax', air .1931 lah 138 (c), in which no doubt a.....
Judgment:

Rajamannar C.J.

1. This is an application for leave to appeal to the Supreme Court, against the order in C. M. P. No. 10650 of 1953 'which was an application untied Section 66(2), Income-tax Act, for a direction to the Income-lax Tribunal to state a case and refer the question of law to this Court. It was held by a Special Bench of the Patna High Court in --'Harihar Gir v. Commissioner of Income-tax, B. & O.', AIR 1941 Pat 225 (A), that no appeal lay to His Majesty in Council from an order of a High Court dismissing an application under Section 66 (3), Income-tax Act then in force which corresponds to Section 66(2) of the present Income-tax Act to direct, the Commissioner of Income-tax to state a case.

That decision has been expressly approved by the Supreme Court in -- Premchand Satramdas v. State of Bihar', : [1951]19ITR108(SC) (B). Learned counsel for the petitioner relied upon the Full Bench ruling of the Lahore High Court in --'Feroze Shah v. Commissioner of Income-tax', AIR .1931 Lah 138 (C), in which no doubt a contrary view was taken. But this view was dissented from by the learned Judges of the Patna High Court in the decision referred to above, and the Supreme Court observed that the view expressed in the Patna case was correct. The ruling in AIR 1931 Lah 138 (C), can no longer be deemed to be good law.

2. We, therefore, hold that this application is not sustainable, and dismiss it with costs.


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