TaxTMI 
TaxTMI 
1959 (3) TMI 56
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....petition was allowed by the order. When this application came up for hearing we first examined the question whether a certificate under article 132(1) of the Constitution could be granted. A certificate under that article can only be granted if the case involves a substantial question of law of the interpretation of the Constitution. The order passed by this court on August 26, 1958, shows that no substantial question of law as to the interpretation of the Constitution arose, nor can any such question arise in an appeal before the Supreme Court. The question of law that came up for decision related to the interpretation of the provisions of the Income-tax Act. Consequently article 132 is inapplicable. So far as article 133 is concerned, a....
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....s of the application before us, it is not at all necessary to examine the full scope of the expression "civil proceeding" as used in this article. We need confine ourselves only to the particular facts of this case. If we were to accept the view that no proceeding under article 226 of the Constitution can be a civil proceeding, the certificate sought under article 133 would have to be refused. The more liberal view in favour of the applicant is that a proceeding under article 226 of the Constitution is a civil proceeding if it relates to civil rights, but it seems to us that, even on this view, the petitioner would not be entitled to the certificate sought, because it cannot be held that this particular order related to any civil....
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....or grant of certificates in respect of proceedings of two of the three kinds mentioned in article 132. Provision is made in article 133 for grant of certificates when the High Court passes a judgment or final order in a civil proceeding in the circumstances mentioned in that article. Similarly provision is made in article 134 of the Constitution for grant of certificates by the High Court in respect of a judgment or order of the High Court in a criminal proceeding in the circumstances mentioned in the article. There is no provision similar to those in articles 133 and 134 of the Constitution for grant of certificates by the High Court in respect of its judgments and orders in other proceedings, i.e., proceedings which are not criminal or c....