TaxTMI 
TaxTMI 
1955 (9) TMI 55
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....c items, viz., house properties, cloth and yarn business and Sudarsana Oil Mill business were divided between the two branches. The Income-tax Officer negatived the claim of division, but on appeal to the Appellate Assistant Commissioner it was upheld. On further appeal by the Department, it was held by the Tribunal that there was division as regards some of these properties and that there was none as regards certain others. The assessee thereupon applied to the Income-tax Appellate Tribunal to state a case and refer to the High Court a question formulated by him. There were two appeals before the Tribunal, I.T.A. Nos. 5831 and 5832, arising out of two assessments for the above mentioned assessment years. The Tribunal declined to do so and the matter was brought before us by the assessee under section 66(2) of the Income-tax Act. This Court directed the Tribunal to state a case and submit for the opinion of this Court a question of law arising out of their decision. That order of this Court was passed on C.M.P. Nos. 4391 and 4392 of 1954. The present petition is filed as an interlocutory application in C.M.P. No. 4392 of 1954, which was the main petition and seeks stay, as above st....
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....itled to make an order postponing payment of any refund payable by the Commissioner. This argument is countered by the learned counsel appearing for the petitioner by invoking our jurisdiction under section 151 of the Civil Procedure Code and article 227 of the Constitution, of India. The learned counsel points out that the proviso to article 225 of the Constitution of India removes the limitations previously in force upon the power of the High Court because of section 226(i) of the Government of India Act, 1935 (corresponding to section 106 of the earlier Act of 1919). Now it is true that the proviso to article 225 removes the bar upon the exercise of "original Jurisdiction by any of the High Courts with respect to any matter concerning the revenue or concerning any act ordered or done in the collection thereof", but it is obviously not an article conferring jurisdiction. All that this proviso does is to take away tire restrictions which were imposed by section 226. So long as that action was in force, the High Court could not have acted under section 151 of the Code of Civil Procedure to stay the collection of income-tax pending a reference, there being little doubt that the H....
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....f the Civil Procedure Code could be invoked to seek an order such as is sought by the present petition. In the alternative, it has been contended for the petitioner that whatever doubts may be entertained as regards the exercisability of our inherent power under section 151 of the Civil Procedure Code our jurisdiction under article 227 clearly extends to cover a case like the present. It is now settled by the decision of the Supreme Court in Waryam Singh v. Amarnath ([1954] S.C.R. 565), that the power of "superintendence" vested in the High Courts under article 227 of the Constitution is not merely administrative, but also judicial. The Supreme Court remarked in that case as follows: "It is significant to note that sub-section (2) to section 224 of the I935 Act has been omitted from article 227. This significant omission has been regarded by all High Courts in India before whom this question has arisen as having restored to the High Court the power of judicial superintendence it had under section 15 of the High Courts Act, 1861, and section 107 of the Government of India Act, 1915. See the cases re....
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.... High Court has purported to do. The directions have been given here only to circumvent the provisions of section 80 of the Civil Procedure Code, and in our opinion that is not within the scope of article 226. An interim relief can be granted only in aid of and as ancillary to the main relief which may be available to the party on final determination of his rights in a suit or proceeding." The argument is that in a case like this there is no "main relief" as such, "available to the party on final determination of his rights in the pending proceeding". It is said that our answer to the reference that will be made by the Tribunal may at best indirectly involve the refund of a certain amount of tax collected from the assessee, but there will be no final determination by us of any rights of the parties to the proceeding. We must acknowledge that there is considerable force in this contention of the learned Advocate-General. We, however, do not think that the Supreme Court in Waryam Singh v. Amarnath intended to define the scope of judicial power under article 227. The word "superintendence" is of very wide connotation and it would be undesirable, even if it were possible, to map out....