Pauper petition under income-tax reference procedure is maintainable where civil court procedure and Order 33 CPC apply.

An application under section 256(2) of the Income-tax Act before the High Court was treated as a proceeding in a civil court, not merely a continuation of income-tax or tribunal proceedings. Because section 141 CPC extends civil-suit procedure to other civil-court proceedings so far as applicable, Order 33 CPC could be invoked. The analysis states that Order 33 is procedural, as it only defers court-fee payment to assist a poor litigant and does not create a substantive right. On that basis, a pauper petition under section 256(2) was held maintainable and the preliminary objection was rejected.

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Issues: Whether an application under section 256(2) of the Income-tax Act, 1961, before the High Court can be presented in forma pauperis under Order 33 of the Code of Civil Procedure, 1908, by virtue of section 141 of that Code.

Analysis: An application under section 256(2) is a proceeding in a court of civil jurisdiction and is not merely a continuation of the proceedings before the income-tax authorities or the Appellate Tribunal. Section 141 of the Code of Civil Procedure, 1908 applies the procedure relating to suits, so far as it can be made applicable, to all proceedings in a civil court. Order 33 is procedural in character, because it only postpones the payment of court-fees to enable a poor litigant to seek justice and does not create any substantive right. The provisions of Order 33, therefore, can be applied to such proceedings under section 141.

Conclusion: The pauper petition was maintainable and the preliminary objection was rejected.

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