TMI Blog1939 (12) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... is found that the Civil Procedure Code does not apply to these matters. Counsel for the applicant lays stress on an observation of their Lordships of the Judicial Committee in Commissioner of Income-tax, Bihar Orissa v. Maharajadhiraj of Darbhanga [1933] I.L.R. 12 Pat. 318 at 340; 1 I.T.R. 94 at 112 where Lord Macmillan observes as follows: Their Lordships have also been embarrassed in disposing of the appeal by the absence of a formal decree by the High Court following upon their judgment of the 25th November, 1929. It is accordingly said that their Lordships of the Judicial Committee have laid it down that when a High Court considers a reference under Section 66 of the Income-tax Act their judgment should be and must be follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner to state a case. Where he acts on his own motion or on reference or under compulsion the matter comes before the High Court in a consultative capacity, and under the provisions of Section 66(5) the High Court having heard the case decides the question of law, delivers its judgment thereon, and does not draw up a decree but forwards a copy of its judgment under the seal of the Court and the signature of the Registrar, and the Commissioner thereupon disposes of the case, or, if the case arose on a reference from any Income-tax authority subordinate to him, forwards a copy of the judgment to such authority who disposes of the case conformably to that judgment. In Tata Iron and Steel Co., Ltd. v. Chief Revenue Authority of Bombay(1), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l v. Hungerford Investment Trust, Ltd. [1935] 3 I.T.R. 188 ; 62 Cal. 671, it was held that the Court when acting under the powers conferred by Section 66 of the Income-tax Act was exercising a special juris diction and that its proceedings were not governed by the Code of Civil Procedure and that no review lay. It seems to us to be reasonably plain that these proceedings are not subject to the provisions of the Code of Civil Procedure when one sees the terms in which Section 66-A is drafted. That section was thought to be necessary because there had been some doubt as to whether appeal lay, a doubt which we regard as settled by Tata Iron and Steel Co., Ltd. v. Chief Revenue Authority, Bombay [1923] 47 Bom. 724; 1 I.T.C. 209. It gives pow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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