Reviewability of High Court consultative opinions under the Income tax Act denied; review application dismissed.

Proceedings under the Income tax Act arise from a Commissioner stated case in which the High Court exercises consultative or special jurisdiction to decide a question of law and furnish a signed opinion to the Commissioner or subordinate authority; such opinions are not decrees or orders subject to review under the Code of Civil Procedure. The statutory scheme, including the limited application of civil procedure provisions and precedent, means the procedural character of Section 66 judgments is non decisional for review purposes, and accordingly a review application against such a High Court judgment was dismissed.

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Issues: Whether a review lies against a High Court judgment delivered under Section 66 of the Income-tax Act.

Analysis: Proceedings under Section 66 arise from the Commissioner stating a case to the High Court, where the High Court hears a question of law and forwards a signed copy of its judgment to the Commissioner or the subordinate authority for disposal; the Court acts in a consultative or special jurisdiction rather than as a Civil Court pronouncing a decree. The statutory scheme (including Section 66-A and the specified application, "so far as may be," of provisions of the Code of Civil Procedure for appeals) indicates that the Code of Civil Procedure does not govern the procedural character of judgments under Section 66, and authorities establish that such opinions are not decrees or orders subject to review under Section 114 of the Code of Civil Procedure.

Conclusion: No review lies against a High Court judgment rendered under Section 66 of the Income-tax Act; the review application is dismissed.

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