TMI Blog1996 (9) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... the Gift-tax Act for the assessment year 1982-83 moved a writ application under article 226 of the Constitution of India in this court, vide judgment dated April 7, 1993, a learned single judge of this court by allowing the writ application of the respondent quashed and set aside the impugned notice in the writ application. Even though the judgment under appeal was passed on April 7, 1993, the present appeal was filed on September 11, 1995. As per the noting and report submitted by the Superintendent, Appeals Section (Original Side) of this court, the appeal is barred by limitation by 856 days. The contention of the appellant is that the appeal is not barred by limitation because till date no order has been drawn up as is required in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer in attendance, The note so taken, shall, unless the judge shall otherwise direct, be written out fully, and submitted to the judge for revision. A note so submitted, when revised by the judge, shall be signed by him and may be filed, as the judgment of the court, but if returned by the judge unsigned, it may be filed as the official note of the judgment. After it has been so filed the parties shall be entitled to obtain office copies in the usual manner. " Clause 15 of the Letters Patent reads as under : " 15. Appeal from the courts of original jurisdiction to the High Court in its appellate jurisdiction.--And we do further ordain, that an appeal shall lie to the said High Court of Judicature at Fort William in Bengal from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said clause is against the judgment delivered by a learned single judge of this court. The appeal is not against an order which may be required to be drawn-up in terms of the rules which provide for the drawing up of the order in terms of the judgment pronounced by a learned single judge in a matter decided by him. The drawing up of an order in terms of the rules of procedure of the High Court, whether on the appellate side or the original side is only a formality. The appeal preferred under clause 15 of the "Letters Patent" is not against such a formal order drawn up but is against the judgment itself of a single judge which determines and decides the questions involved in the case. We may also look at the case from another angle. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawing up a formal order for enabling him to file an appeal because the appeal is against the judgment of the learned single judge and not against the order and it shall be a proper, appropriate and substantial compliance with rules and provisions of law if the memorandum of appeal is accompanied only by a copy of the judgment of the learned single judge sought to be appealed against, when the appeal is preferred under clause 15 of the Letters Patent. We are, therefore, of the clear view that the present appeal being a Letters Patent appeal is patently time-barred. Having thus found the appeal to be patently time-barred, the question that arises for our consideration is as to whether the appeal should be dismissed as time-barred or not. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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