1951 (2) TMI 23

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....ppeal against the order of the Agricultural Income-tax Officer under Section 24 of the Act, but made an application under Section 27 of the Assam Agricultural Income-tax Act, 1939, by which he sought to set aside the assessment order of the Agricultural Income-tax Officer in respect of the assessment for the year 1943-44. The Commissioner of Agricultural Income-tax, Assam, by his order dated 7th September, 1949, declined to interfere with the order the Agricultural Income-tax Officer. M. Phukan, Member of the Board of Agricultural Income-Tax, Assam, declined to state the case to this Court on the ground that no point of law arose out of the order made by the Commissioner of Agricultural Income-tax, Assam, and that in any case, the order pas....

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....h Court. This question was raised before the High Court at an earlier stage in these proceedings and the decision of that Court was not appealed. On the present appeal the learned counsel for the appellant has placed in the forefront of his case the contention that there was no order by the Commissioner prejudicial to the assessee out of which any of the questions of law decided by the High Court could be said to have arisen. From this the conclusion is drawn that there was no jurisdiction in the High Court to entertain the reference. Having decided this case on the merits adversely to the respondent so that, in any case, they must humbly "advise His Majesty that this appeal should be allowed, their Lordships think it is not strictly necess....

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....the latter should have a right of appeal, since against that order he has no other right. It is further confirmed by the proviso to Section 6G, sub-section (2) which limits a reference from an order under Section 33 to cases where the question of law arises out of that order itself and excludes it where the question of law arises out of a previous order under Section 31 or Section 32 which is revised under Section 33. In the case in which a reference is permitted, there is a new point of law which could not be otherwise the subject of appeal; in the case in which it is excluded, the point of law was one that could already have been appealed under the appropriate section. For these reasons, their Lordships are of opinion that a reference doe....