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Issues: (i) Whether Chapter XXXIII, Rule 3 of the Rules and Orders of the Calcutta High Court applied to petitions for certificate for appeal in income-tax references, and whether the amended notice was barred by limitation. (ii) Whether the case was a fit one for grant of certificate to appeal to His Majesty in Council.
Issue (i): Whether Chapter XXXIII, Rule 3 of the Rules and Orders of the Calcutta High Court applied to petitions for certificate for appeal in income-tax references, and whether the amended notice was barred by limitation.
Analysis: The jurisdiction under Section 66 and Section 66-A of the Income-tax Act was held to be a special jurisdiction, distinct from the Court's ordinary original or appellate jurisdiction. The rules in Chapter XXXIII were made under Section 129 of the Code of Civil Procedure, 1908, and applied to matters within the Court's original civil jurisdiction. In income-tax references, no procedural rules had been made under Section 122 of the Code altering Order 45, and the procedure prescribed by Order 45 therefore governed the application for certificate. The amended notice under Chapter XXXIII, Rule 3 did not control the proceeding, and the application was within time when tested by the applicable procedure.
Conclusion: The objection based on Chapter XXXIII, Rule 3 and limitation failed, and the application was not barred.
Issue (ii): Whether the case was a fit one for grant of certificate to appeal to His Majesty in Council.
Analysis: The Court found that the reference raised a substantial question of law and involved a matter of great public importance. On that basis, the statutory requirement of fitness for appeal was satisfied.
Conclusion: The certificate to appeal to His Majesty in Council was granted.
Final Conclusion: The application succeeded, the procedural objection was rejected, and leave to appeal in the income-tax reference was certified with costs.
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