Judgment

HEGDE, J.:- Both these appeals arise from the decision of the Calcutta High Court in a Reference under Sec-66 (1) of the Indian Income-tax Act, 1922 (to be hereinafter referred to as the Act ). The first of these two appeals was brought by the appellant Trust on the strength of a certificate granted by the High Court under Section 66 (A) (2) of the Act. In that certificate all that we find is a bald statement by the High Court that the case is a fit one for appeal to this Court. This Court has ruled that such a certificate is an invalid one and an appeal brought on the strength of such a certificate is not maintainable. It is for that reason, the appellant filed the Special Leave application No. 2214 of 1971 seeking special leave from this Court to appeal against very judgment which was the subject matter of the appeal in Civil Appeal No. 1885 of 1968. After hearing the parties, we came to the conclusion that the leave asked for should be granted. That Petition is now numbered as Civil Appeal No. 1084 of 1971.

2. The two questions referred to the High Court are:

"(1) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the gift ma