Consultative jurisdiction on tax references does not attract CPC review, as no decree arises under the statutory scheme.

A High Court judgment on a reference under Section 66 of the Income-tax Act, 1922 is delivered in a special consultative jurisdiction, not as a civil proceeding governed by the ordinary procedural incidents of the Code of Civil Procedure, 1908. Because the scheme involves the Court answering a question of law and forwarding it for disposal by the taxing authority, and because no decree is involved, the review power under Section 114 of the Code does not apply. No review lies against such a judgment under the Code, and the objection to review was rightly upheld.

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Issues: Whether an order passed by the High Court on a reference under Section 66 of the Income-tax Act, 1922 is a judgment, decree or order within the meaning of the Code of Civil Procedure, 1908 so as to attract the power of review under Section 114 of that Code.

Analysis: A reference under Section 66 is made to the High Court in a consultative capacity. The High Court hears the question of law, delivers its judgment, and forwards a copy to the Commissioner or the subordinate authority for disposal of the case in accordance with that judgment. The scheme of the provision, and the related appellate provision in Section 66-A, shows that the proceeding is a special statutory jurisdiction and not a civil proceeding governed by the ordinary procedural incidents of the Code of Civil Procedure. The absence of a decree and the nature of the statutory machinery are inconsistent with the application of the review provisions of the Code.

Conclusion: No review lies against such a judgment under the Code of Civil Procedure, 1908. The objection to review was rightly upheld.

Ratio Decidendi: A High Court judgment delivered on a reference under Section 66 of the Income-tax Act, 1922 is an exercise of special consultative jurisdiction and does not attract the review provisions of the Code of Civil Procedure, 1908.

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