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TMI Blog1972 (1) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... ons the respondent died on June 24, 1970. Applications for substituting his son and successor His Highness Maharaja Shri Sawai Bhawani Singh of Jaipur were filed on March 17, 1971. Notices were issued to the latter who has taken an objection that the applications have abated. The contention on behalf of His Highness Maharaja Shri Sawai Bhawani Singh is that an application filed to the High Court under section 66(2) of the Indian Income-tax Act, 1922, is an original civil proceeding within the meaning of section 141 of the Code of Civil Procedure and the provisions of the Code including those contained in Order 22 are applicable. Section 141 runs as follows : " 141. Miscellaneous proceedings.--The procedure provided in this Code in regard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 141 is not necessarily confined to an original proceeding like a suit or an application for appointment of a guardian, etc., but that it applies also to a proceeding which is not an original proceeding. " There is abundant authority for the proposition that a pending reference under section 66(1) of the Income-tax Act does not abate. Reference may be made to the following decisions in this connection : Maharajadhiraja of Darbhanga v. Commissioner of Income-tax Commissioner of Income-tax v. I. D. Varshani, Commissioner of Income-tax v. Gulam Hyderkhan and Commissioner of Income-tax v. Gourishankar Lal Singha. The above decisions proceed on the ground that Order 22 of the Code of Civil Procedure has not been made applicable to a refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an income-tax reference under section 66. In the Calcutta case, referred to above it was also stated that with regard to references under the Indian Income-tax Act, 1922, the basic principle is that once a case has been stated to the High Court, the court is bound to answer the question and the proceedings cannot be stopped simply because of the death or absence of one of the parties interested before it. The main reason to our mind why it has been held that a pending reference under section 66(1) does not abate is that the High Court does not exercise either original or appellate jurisdiction in this matter, but exercises advisory or consultative jurisdiction. An application under section 66(2) asking the court to direct the Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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