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1958 Supreme(All) 62

IN THE HIGH COURT OF ALLAHABAD
V. Bhargava and M. L. Chaturvedi, JJ.
BHAGWAN DASS AND CO.PRIVATE LTD., DEHRADUN - Appellant
Versus
INCOME-TAX OFFICER, DEHRADUN - Respondents
S. C. Appeal 64 Of 1958
Decided On : 03/31/1958

Advocates Appeared:
Gopi Nath Kunzru, JAGDISH SVARUP

Headnote:

ARTICLE 226 - WRIT PETITION - ORDER DISMISSING WRIT PETITION - NOT A JUDGMENT, DECREE OR FINAL ORDER - NO CERTIFICATE UNDER ARTICLE 133 OF THE CONSTITUTION.

Fact of the Case:

The applicant filed a writ petition under Article 226 of the Constitution challenging the orders of the subordinate authorities. The High Court dismissed the writ petition holding that the proceedings taken by moving the Court to exercise its powers under Article 226 of the Constitution were not appropriate proceedings for the remedy which the applicant was seeking.

Finding of the Court:

The High Court held that the order dismissing the writ petition was not a judgment, decree or final order as it did not decide any right of the applicant in this court, nor did it affect any right of the applicant which might have been the subject-matter of dispute before other authorities or tribunals.

Issues: Whether the order dismissing the writ petition was a judgment, decree or final order.

Ratio Decidendi: The High Court held that the order dismissing the writ petition was not a judgment, decree or final order as it did not decide any right of the applicant in this court, nor did it affect any right of the applicant which might have been the subject-matter of dispute before other authorities or tribunals.

Final Decision: The High Court dismissed the application for a certificate under Article 133 of the Constitution.

V. BHARGAVA, J.

( 1 ) THIS is an application for a certificate under Articles 132 and 133 of the Constitution and sections 109 and 110 of the Code of Civil Procedure in respect of an order passed by this Court on 28th February, 1958, on a petition for issue of writs under Article 226 of the Constitution. So far as Article 132 of the Constitution is concerned, learned counsel for the applicant has not advanced any arguments at all to show that the case, which came up before this Court, or the appeal which is sought to be taken before the Supreme Court raises any substantial question of law as to the interpretation of the Constitution. Article 132 of the Constitution is, therefore, clearly not applicable.

( 2 ) THE application has been argued before us by learned counsel for the applicant under Article 133 of the Constitution and Sections 109 and 110 of the Code of Civil Procedure. It was urged by learned counsel that the applicant was entitled to a certificate as of right under Article 133 (1) (a) of the Constitution and Section 109 (b) read with Section 110 of the Code of Civil Procedure. In reply to this argument, learned counsel for the opposite party has urged that the order, in respect of which the certificate is sought, is not a judgment, decree or final order passed by this court and, consequently, neither Article 133 of the Constitution nor Sections 109 and 110 of the code of Civil Procedure apply. The point, that has principally been argued before us in these circumstances, is whether the order passed by this Court amounts to a judgment, decree or final order. There was another preliminary objection that this order was passed in proceedings which could not be held to be civil proceedings and this was an additional ground on account of which no certificate could be granted under Article 133 of the Constitution or Sections 109 and 110 of the code of Civil Procedure but, because of the view we are taking on the first point, we have not considered it necessary to enter into this second point.

( 3 ) IT has not been contended before us that the order, in respect of which the certificate is sought, is or can be a decree. Reliance could only be placed on the word judgment and the expression final order. What is a judgment was explained by a Bench of this Court in Vishnu Pratap v. Smt. Revati Devi, AIR 1953 All 647 (A), where it was held :

"a judgment means an adjudication which conclusively determines the rights of the parties and not a mere interlocutory order during the pendency of a case. Every order passed by a single judge in the exercise of his civil jurisdiction is not a judgment. What is or what is not a judgment will have to be decided in each case with reference to its effect on the rights of the parties. Even if it disposes of another point in dispute between the parties to a suit which has been raised by a separate application and which may be ancillary to the suit itself, it is not necessarily a judgment. "

The other question as to what constitutes a final order was considered by a Full Bench of this court in Mohammad Mahmood Hasan Khan v. Govt. of U. P. , 1956 All LJ 679: ( (S) AIR 1956 all 457) (B ). It was held that"in order to make an order a final order three conditions must be satisfied, namely : 1. that it should not be an interlocutory order. 2. that even though it is an order which disposes of the proceedings before a Court finally it should not be an order which leaves the original proceeding in the Court below alive, and 3. that there should be a final determination of the rights of the parties or the order must of its own force affect the rights of the parties. "

A similar principle was laid down by the Federal Court in Kuppuswami Rao v. The King, AIR 1949 FC 1 (C ). It was held that to be a final order it must be an order which finally determines the points in dispute and brings the case to an end. Very recently, the Madras High Court also interpreted the expression final order in Dhanalakshmi Animal v.











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