Judgement

Appeal (No. 26 of 1932) from a refusal by the High Court (November 28, 1929) to make an order

Law Rep. 60 Ind. App. 325 ( 1932- 1933) Feroz Shah V. C ommissioner of Income-Tax, Punjab

139

under s. 66, sub-s. 3, of the Indian Income-tax Act, 1922, requiring the Commissioner of Income-tax to state a case.

The appeal arose out of an assessment upon the appellant to income-tax for the year 1927-8 under the above Act in respect of the profits of his business as a timber merchant.

The material facts and provisions of the Act appear from the judgment of the Judicial Committee.

An application by the appellant to the High Court for a certificate that the matter was a fit one for appeal to the Privy Council was referred to a Full Bench. Broadway J., with whose judgment Dalip Singh and Tapp JJ. agreed, held that the decision of the High Court refusing to require the statement of a case was a final judgment passed by the Court in its original jurisdiction, and that, as the amount in dispute exceeded Rs. 10,000, the applicant had a right of appeal to the Privy Council under clause 29 of the letters patent of the High Court. The judgment is reported at I. L. R. 12 Lah. 166.

1933. Jan.