https://www.taxtmi.com/caselaws?id=286941 Where a special statutory procedure exists for compelling reference of questions of law, that remedy is treated as exhaustive and displaces resort to Section 45 of the Specific Relief Act. The article explains that Section 66(2) of the Income-tax Act, 1922 was construed as a self-contained mechanism covering both a refusal to refer and an incomplete reference where properly raised questions were omitted. The singular wording was read as including the plural, so the High Court could require the Tribunal to state the case further and refer additional questions of law. The governing remedy therefore lay under the Income-tax Act, not mandamus under the Specific Relief Act. en-us Mon, 09 Jan 1950 00:00:00 +0530 Sat, 21 Mar 2020 14:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286941 Where a special statutory procedure exists for compelling reference of questions of law, that remedy is treated as exhaustive and displaces resort to Section 45 of the Specific Relief Act. The article explains that Section 66(2) of the Income-tax Act, 1922 was construed as a self-contained mechanism covering both a refusal to refer and an incomplete reference where properly raised questions were omitted. The singular wording was read as including the plural, so the High Court could require the Tribunal to state the case further and refer additional questions of law. The governing remedy therefore lay under the Income-tax Act, not mandamus under the Specific Relief Act. Case-Laws Income Tax Mon, 09 Jan 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286941