1927 (7) TMI 2

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....each case, also, the High Court refused to certify that the case was a fit one for appeal to His Majesty in Council. With these facts for its foundation, an interesting argument was addressed to the Board upon the nature of the statutory appeal in such cases as these, and upon the question whether in the present instances there is any such appeal at all. 2. The learned Judges of the High Court were of opinion that the petitioners had a right of appeal to His Majesty in Council provided they could in effect, bring their cases within the requirements of Section 109(o) of the Code of Civil Procedure, but not other- wise. They dealt with the applications for certificates on that footing, and they dismissed them. Hence the present petition. ....

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....right of appeal at all. And such was the position until April 1, 1926', when the Indian Income Tax (Amendment) Act, 1928, came into force, by Section 8 of which it is provided that immediately after Section 66 of the Indian Income Tax Act, 1922, a section should be inserted, of which it is convenient to transcribe the first three sub-sections : 66A. (1) When any case has been referred to the High Court under Section 66, it shall be heard by a.Bench of not less than two Judges of the High Court, and in respect of such case the provisions of Section 98 of the Code of Civil Procedure, 1908, shall, so far as may be, apply notwithstanding anything contained in the Letters Patent of any High Court established by Letters Patent or in any ot....

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....contended, however, that the reference to the Code in Sub-section (3) was made in terms sufficiently comprehensive to include within the class of appealent cases all that are defined in the provisions incorporated by reference. Their Lordships cannot agree with this contention. The words of qualification, "so far as may be", in Sub-section (3) are, in their judgment, apt to confine the statutory right of appeal to the cases described in Sub-section (2). To this extent, therefore, their Lordships are in agreement with the High Court. 7. But a further point remains. Is there under this section any appeal at all from an order of the High Court made before the Act of 1926 came into force ? 8. The principle which their Lordships must apply....