Competency of Article 133 certificate fails where tax interpretation issue is incapable of valuation, requiring fresh consideration under Article 133(1)(c).

A certificate under Article 133(1)(a) was incompetent where the dispute concerned interpretation of a taxing provision and raised an issue incapable of valuation. The appeal could not therefore proceed on that certificate, and the certificate was revoked. Because the High Court had not considered whether the matter satisfied Article 133(1)(c), that question was remitted for fresh examination by the High Court.

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Issues: Whether the certificate granted by the High Court under Article 133(1)(a) of the Constitution of India was competent and whether the appeal was maintainable on that basis.

Analysis: The appeal was founded solely on a certificate under Article 133(1)(a). The question before the High Court concerned interpretation of the taxing provision and turned on an issue which was incapable of valuation. A certificate under Article 133(1)(a) could not therefore be granted. As the High Court had not examined the matter under Article 133(1)(c), that question had to be reconsidered by it afresh.

Conclusion: The certificate under Article 133(1)(a) was not validly granted and the appeal was not maintainable on that basis. The certificate was revoked and the matter was remitted to the High Court for fresh consideration under Article 133(1)(c).

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