P. JAGANMOHAN REDDY, J.

(1) THIS appeal is by special leave against the judgment of the High court of Rajasthan in an income-tax reference under Section 66 (1) by which it answered the two questions referred to it in the negative. Before this appeal was filed, Appeal No. 1238 of 1969, had been filed on a certificate, but that was dismissed because this court had in several cases held that in an income-tax reference if the High court does not give any reasons while granting the certificate, the certificate can be revoked.

(2) THE assessee, a firm carrying on mining business at Udaipur with a branch at Mandal, had, pursuant to an invitation to tender for mica mining in accordance with the terms and conditions prescribed in the Mineral Concession Rules, tendered for certain areas for Rs. 1,57,150.00 of which Rs. 3,360.00 was payable towards the mica scrap lying on the surface. The lease was for twenty year and the areas which were offered had been worked by other private companies for fifteen years. This offer of the appellant was accepted and the lease was granted to it. In the /relevant assessment year 1952-53 for which the previous year for the head office ended on 30