Broader meaning of "judgment" under Letters Patent supported leave to appeal from a tax reference order.

The expression "judgment" in Clause 39 of the Letters Patent was construed more broadly than in the Civil Procedure Code and was treated as referring to the Court's own decision. On that basis, a High Court order on a reference under Section 51 of the Indian Income Tax Act, heard by a Bench of two Judges on the Appellate Side, was held to fall within the class of judgments capable of supporting an appeal. As the sum in dispute exceeded the relevant monetary threshold, leave to appeal to the Privy Council was granted.

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Issues: Whether the High Court's decision on a reference under Section 51 of the Indian Income Tax Act was a "judgment" within the meaning of Clause 39 of the Letters Patent so as to warrant leave to appeal to the Privy Council.

Analysis: The expression "judgment" in the Letters Patent was treated as having a wider meaning than in the Civil Procedure Code and as referring to the decision of the Court itself. The reference had been heard by a Bench of two Judges on the Appellate Side, and the sum in dispute exceeded the monetary threshold for appeal. On that footing, the order on the reference fell within the class of judgments from which leave to appeal could be granted.

Conclusion: Leave to appeal to the Privy Council was granted.

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