TMI Blog1935 (1) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... he opposite party to show cause as required by Chapter XXXIII, Rule 3, of the Rules and Orders of this Court. The Court gave leave to the petitioner to amend the notice and directed him to re-serve it. This was done on November 13th. Counsel for the respondents then objected that the petition was barred by limitation because the amended notice was not given for the first day fixed for hearing Privy Council matters after the long vacation, as required by the rule and the provisions of the Limitation Act. The Advocate-General on behalf of the petitioner countered this objection by arguing that Chapter XXXIII, Rule 3, thereof has no application to income-tax appeals, and that these are governed solely by the provisions of the Code of Civ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds on which such decision is founded and shall send to the Commissioner by whom the case was stated a copy of such judgment under the seal of the Court and the signature of the Registrar, and the Commissioner shall dispose of the case accordingly.... It is clear, therefore, that the jurisdiction conferred upon the Court by this section is a special jurisdiction and forms no part of the Court's original or appellate jurisdiction. (See Raja Probhat Chandra Barua's Case, and Alcock Ashdown Case) and, as was decided in the case of In re Mahkhan Lal Ram Sarup, the High Court is not a court of appeal in income tax cases. Its functions are confined strictly to the disposal of references on points of law under this section. Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vil Procedure provides that Where an appeal is heard by a Bench of two or more judges, the appeal shall be decided in accordance with the opinion of such Judges or of the majority (if any) of such Judges. Section 98 (2) provides that Where there is no such majority which concurs in a judgment varying or reversing the decree appealed from, such decree shall be confirmed. Provided that where the Bench hearing the appeal is composed of two Judges belonging to a Court consisting of more than two Judges, and the Judges composing the Benches differ in opinion on a point of law, they may state the point of law upon which they differ and the appeal shall then be heard upon that point only by one or more of the other Judges, and such point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Courts subject to their superintendence, and may by such rules annul, alter or add to all or any of the rules in the First Schedule. Section 123 provides for the constitution of a Committee to be called the Rule Committee. Section 124 provides that Every Rule Committee shall make a report to the High Court established at the town at which it is constituted on any proposal to annul, alter or add to the rules in the first Schedule or to make new rules, and before making any rules under Section 122 the High Court shall take such report into consideration. Section 126 provides that the Rules shall be subject to certain sanctions. Section 127 provides for the publication of the rules in the Gazette of India or the local official G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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