1971 (8) TMI 94

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.... strength of a certificate granted by the High Court of Allahabad under article 133(1)(a). Dr. L. M. Singhvi, learned counsel for the State, has raised a preliminary objection as to the maintainability of the appeal on the ground that the High Court was not competent to grant a certificate under article 133(1)(a). It may be noted that the appellant's prayer was that he may be granted a certificate....

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....the parties. The question before the High Court related to the interpretation of section 6(2b) of the U. P. Agricultural Income-tax Act. The controversy between the parties was whether the appellant had an option to change the method of assessment. This issue was tried as a preliminary issue. The assessing authority came to the conclusion that he could not change the method of assessment. That ....