Special statutory reference jurisdiction carries ordinary appellate incidents unless expressly excluded, enabling leave to appeal in tax references.

Where a special statute confers adjudicatory jurisdiction on the High Court to decide an income-tax reference, the Court acts as a court of law and not merely as an arbitral body. In that setting, the ordinary incidents of judicial jurisdiction apply unless the statute clearly excludes them. The absence of an express appeal provision in the income-tax procedure did not, by itself, remove the right to seek leave to appeal. The procedural machinery governing appeals therefore attached to the reference jurisdiction, and the High Court could certify the case as fit for appeal to His Majesty in Council.

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Issues: Whether the High Court had power to grant leave to appeal to His Majesty in Council from its decision on an income-tax reference made under the special statutory procedure.

Analysis: The Court held that when jurisdiction is conferred on a High Court by a special enactment to determine a reference and deliver judgment, the Court acts as a court of law and not merely as an arbitral body. In such a case, the ordinary incidents of the Court's jurisdiction attach unless the statute clearly excludes them. The special income-tax procedure did not contain language taking away the ordinary right of appeal, and the statutory extension of jurisdiction therefore carried with it the procedural machinery governing appeals. The authorities on special statutory references and appeals supported the view that the absence of an express appeal provision did not, by itself, exclude leave to appeal where the Court was exercising judicial jurisdiction.

Conclusion: The High Court had power to certify the case fit for appeal, and leave to appeal to His Majesty in Council was granted in favour of the Revenue.

Final Conclusion: A statutory reference decided by the High Court under the income-tax enactment remained subject to the ordinary appellate incidents of judicial jurisdiction, and the request for leave to appeal was allowed.

Ratio Decidendi: Where a special statute confers adjudicatory jurisdiction on a High Court without expressly excluding appeals, the jurisdiction is exercised as that of a court of law and carries the ordinary incidents of that jurisdiction, including the right to seek leave to appeal where the governing procedural law permits it.

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