1971 (7) TMI 16

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....eal before the Tribunal. His son, the present petitioner, has been substituted in his place. Being aggrieved by the order of the Tribunal, the petitioner asked for certain questions of law arising out of the order of the Tribunal to be referred to the High Court under section 29(2) of the Orissa Agricultural Income-tax Act, 1947 (hereinafter referred to as "the Act"). Four questions were framed. The Tribunal rejected questions Nos. (2) and (3) but referred questions Nos. (1) and (4) which run thus : " (1) Whether, in the facts and circumstances of the case, the acknowledgment of previous partition is required to be registered ? (4) Whether, in the facts and circumstances of the case, there was partition of the properties of the assess....

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....ately allotted to the members of the joint family in the partition of 1949. Law is well-settled that a document recording an acknowledgement of previous partition is not compulsorily registrable. (See Brajamohan Das v. Radhamohan Das, and Deo Chand v. Shiv Ram). Question No. (1) must, therefore, be answered in the negative, that is to say, a document recording acknowledgment of previous partition does not require registration. Question No. (2) is one of fact, and in the manner it has been worded we would have refrained from answering the same, as it is not a question of law arising out of the order of the Tribunal. But, in view of our answer to question No. (1), a further question does arise for determination by the Tribunal. The orde....

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....l materials and record a finding regarding partition. Unfortunately, question No. (2) is not so framed. The point for consideration is whether we have power to reframe question No. (2) so that the Tribunal would reconsider all the evidence relating to the partition. The High Court can reframe questions under section 29(5) of the Act which runs thus : " If the High Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, the court may refer the case back to the Tribunal to make such additions thereto or alteration therein as the court may direct in that behalf." It is analogous to section 66(4) of the Indian Income-tax Act, 1922. The sam....