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1971 (3) TMI 20

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..... it is not applicable - it cannot be said that the order was a purely administraive order, so that section 21, General Clause Act, may be attracted - application is rejected as incompetent - - - - - Dated:- 15-3-1971 - Judge(s) : SATISH CHANDRA., R. L. GULATI. JUDGMENT The judgment of the court was delivered by SATISH CHANDRA J.-This is an application under section 151, Civil Procedure Co .....

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..... y concerned fails to prepare or cause to be prepared the paper-book within the time allowed by the Registrar for that purpose. Under that rule, an application in writing could have been made before the court for granting further time. Upon such an application, the court could have extended the time for the submission of the paper-book. But, the applicant did not appear in court on March 31, 1970, .....

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..... the learned counsel whether the Code of Civil Procedure applies to the advisory jurisdiction conferred upon this court by the Income-tax Act. We agree with the learned counsel that section 151, Civil Procedure Code, is wholly inapplicable. There is no similar power given to the court by the rules of the court or by the Income-tax Act. In the circumstances, we fail to see any power in the court to .....

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