Judgment

HEGDE, J.:- These appeals arise from the decision of the High Court of Calcutta in a Reference under S. 66 (1) of the Indian Income-tax Act, 1922 ( to be hereinafter referred to as the Act). That was a Reference made by the Income-tax Appellate Tribunal, A bench Calcutta. In that Reference after stating the case, the Tribunal referred the following question for obtaining the opinion of the High Court.

"Whether on the facts and in the circumstances of the case the Tribunal rightly excluded the sum of Rs. 61,656/- from being assessed as an extra dividend income of the assessee."

2. The High Court answered that question in the affirmative. Aggrieved by that decision the Commissioner of West Bengal has brought Civil Appeal No. 2347 of 1968 on the strength of the certificate issued by the High Court under section 66-A (2) of the Act. But the certificate given by the High Court is not supported by any reason. Hence the same cannot be held to be a valid certificate. Because of the invalidity of the certificate that appeal must be held to be not maintainable. In order to get over this difficulty the Commissioner moved this Court for special leave to appeal against the judgement of