A.N.Grover, J.

1. The question that has arisen in both these petitions (S. C. As. Nos. 92 of 1964 and 107 of 1964) under Art. 133(c) of the Constitution of India for leave to appeal to the Supreme Court against the orders of a Bench of this Court is whether the proceedings in which the judgments were delivered by this Court are civil proceedings in respect of which alone leave can be granted under Art. 133. There are number of decisions of various High Court s namely,. Allen Berry & Court. Ltd. V/s. Income-tax Officer, (S) AIR 1956 Pat 175, Sriam Gulabdas V/s. Board of Revenue, AIR 1954 Nag. 1 (FB), Income-tax Officer V/s. Joti Prasad Agarwal, (1962) 44 I T R 574 : (AIR 1960 All 84) First Addl. Income-tax Officer V/s. R. Shanmugha Rajeswara Sethupathi. (1963) 48 I T R 647 : (AIR 1963 Mad 190), J. P. Sharma V/s. Phalton Sugar Works Ltd., ( 1963) 50 ITR 72: (AIR 1964 Bom 116) and State of Madras V/s. Madurai Mills Co. Ltd., ( 1964) 15 S T C 207 : (AIR 1964 Mad 494) in which the view has been expressed that an order of a High Court on a petition under Art. 226 of the Constitution praying for a writ with regard to proceeding arising out of the income-tax Act and enactments rela