1921 (8) TMI 3

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....eod, Lallubhai Asharam Shah Norman Cranstoun Macleod J. 1. This is an application for leave to appeal to the Privy Council from the decision of the High Court on a reference from the Chief Revenue Authority under Section 51 of the Indian Income Tax Act (VII of 1918). Sub-section 3 of Section 51 is as follows:- The High Court upon the hearing of any such case shall decide the questions rai....

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....han it is used in the Civil Procedure Code where it is defined as "the statement given by the Judge of the grounds of a decree or order. " In the Letters Patent the term ' judgment' is used to denote the decision of the Court and not a statement of the grounds on which the decision is based. For instance in Clause 15 it is stated that "an appeal shall lie to the said High Court...from the ....