1. By this application under section 66(2) of the Indian Income-tax Act the Commissioner of Income-tax wishes this court to require the Appellate Tribunal to state the case and to refer to it certain questions of law which are said to arise from the order of the Tribunal.

2. The assessee in this case is a distributor and exhibitor of films and finance film producers against arrangement for distribution rights for certain defined territories.

3. In connection with the assessments for 1948-49 and 1949-50 the assessee claimed two different sums of Rs. 1,00,714 and Rs. 2,25,000 respectively as bad debts on the ground that these sums could not be recovered out of the advances made to the film producers, namely, Excellent Pictures of Bombay and Shiraz Ali Hakim of Pakistan. The Tribunal found that these amounts had in fact become irrecoverable in the account year relevant to the assessment year 1948-49 and allowed both the items as deductions in concoction with the assessment for the year 1948-49. The Commissioner of Income-tax asked the Tribunal to state the case and refer certain questions of law to us under sub-section (1) of section 66 but the Tribunal dismissed this applicat