V.BHARGAVA, M.L.CHATURVEDI
BHAGWAN DASS AND CO. PRIVATE LTD. , DEHRADUN – Appellant
Versus
INCOME-TAX OFFICER, DEHRADUN – Respondent
( 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
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