Maintainability of article 136 appeals after unchallenged section 66(2) order barred review of Tribunal refusal to state a case.

Appeals under article 136 challenging a Tribunal's refusal to state a case under section 66(1) of the Income-tax Act, 1922 were held not maintainable where the appellants had not pursued the statutory challenge to the High Court's unappealed order under section 66(2). The Court noted that the High Court had already decided that no question of law arose, and entertaining the appeals would either affirm or unsettle that subsisting decision, contrary to the normal statutory procedure and judicial comity. The Court therefore declined to examine the merits and dismissed the appeals.

---

---

Issues: Whether appeals under article 136 of the Constitution were maintainable against the Tribunal's orders refusing to state a case under section 66(1) of the Income-tax Act, 1922, when the appellants had not pursued the statutory course of challenge to the High Court's orders under section 66(2) of the same Act.

Analysis: The appeals were directed only against the Tribunal's refusal to state a case under section 66(1). The statutory scheme provided a further remedy before the High Court under section 66(2), and the High Court had already adjudicated the matter and held that no question of law arose, but that order had not been appealed. Entertaining the present appeals on merits would either affirm or effectively displace the unchallenged High Court decision, which the Court held would be inconsistent with the normal procedure and with judicial comity. The Court therefore declined to enter upon the merits.

Conclusion: The appeals were not maintainable in the manner presented and were dismissed.

---