Section 66 reference procedure: request for further facts or questions of law is premature before the case reaches the Court.

Section 66 of the Indian Income-tax Act permits a party to seek further facts or additional questions of law only when the Tribunal's statement of case is before the Court for disposal. At that stage, the Court can examine whether the stated facts are complete and whether the proper questions of law have been raised. A request made before the reference is placed before the Court is premature and not the correct procedural course. The proper approach is an application by notice of motion when the reference comes on for hearing.

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Issues: Whether an aggrieved party may, before the statement of case and questions of law framed by the Tribunal are filed for disposal, apply to the Court to direct the Tribunal to state further facts or raise further questions of law.

Analysis: On a reading of Section 66 of the Indian Income-tax Act, the proper stage for seeking further facts or additional questions is when the case stated by the Tribunal is before the Court for disposal. At that stage the Court can consider whether the statement of case is complete and whether the correct questions of law have been raised. A pre-hearing application made before the reference is placed before the Court is premature.

Conclusion: The objection was upheld and the proper course was held to be an application by notice of motion when the reference comes on for hearing.

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