1921 (8) TMI 3

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....man 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 raised thereby, and shall deliver its jud....

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....de 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 judgment...of one Judge o....