https://www.taxtmi.com/caselaws?id=277311 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. en-us Mon, 19 Mar 1923 00:00:00 +0530 Sat, 01 Dec 2018 10:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277311 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. Case-Laws Income Tax Mon, 19 Mar 1923 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277311