K.S.Hegde, J.

(1) THERE are tyro sets of appeals in this case both arising from the same judgment. The first set of appeals came to be filed under the following circumstances:

(2) CIVIL Nos. 2157-2160 of 1968 were brought to this court on the strength of certificates issued by the High court of Patna. The High court while granting those certificates did not give any reason in support of them. That being so, those certificates cannot be considered as having been given according to law. Hence the appeals brought on the strength of those certificates must be held to be non-maintainable. It is under those circumstances the assessee appellant applied to this court to grant special leave against the judgment of the High court. We granted the special leave askwd for. On the basis of the special leave--granted by this court Civil Nos. 1304-1307 of 1971 have been filed.

(3) THE assessee is a Members Club incorporated under the Indian Companies Act. We are concerned with its assessment for the assessment years 1956-57, 1957-58, 1958-59 and 1959-60 the corresponding accounting years being the calendar years 1955, 1956, 1957 and 1958.

(4) IN response