DIPAK KUMAR SEN, J.

( 1 ) ON the application of Simon Carves India Ltd. , the assessee, under Section 256 (1) of the Income-tax Act, 1961, the following question has been referred by the Tribunal, as a question of law arising out of its order, for the opinion of this court :"whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the assessee's claim that surtax payable was to be deducted in computing the total income of the assessee under the Income-tax Act, 1961 ?"

( 2 ) THE controversy raised in the question is covered by a decision of this court in Molins of India Ltd. v. CIT [1983] 144 ITR 317. Following the said decision, we answer the question in the affirmative and in favour of the Revenue.

( 3 ) THE learned advocate for the assessee orally prayed for a certificate for appeal to the Supreme Court from this judgment contending that such certificate has been issued by this court in the case of Molins of India Ltd. [1983] 144 ITR 317 and in other cases where the decision in Molins of India Ltd.

( 4 ) LET a certificate under Section 261 of the Income-tax Act, 1961, be issued on the following question of law :" Whether the surtax

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