1957 (9) TMI 33 - HC - VAT and Sales Tax

Summary

Issues:
- Determination of whether the judgment in Sales Tax Reference No. 2 of 1954 constitutes a "judgment, decree, or final order."
- Analysis of whether the judgment in Sales Tax Reference No. 2 of 1954 can be considered a judgment, decree, or final order "in a civil proceeding."

Analysis:
1. The Sales Tax Reference under the Cochin Sales Tax Act was brought before the High Court for consideration. The Commissioner of Sales Tax sought a certificate under Article 133 of the Constitution, raising the issue of whether the judgment in Sales Tax Reference No. 2 of 1954 qualifies as a "judgment, decree, or final order" under Article 133(1) for appeal to the Supreme Court.

2. The provisions of section 24 of the Cochin Sales Tax Act outline the process for reference to the High Court, emphasizing the High Court's role in deciding questions of law raised and delivering a judgment. The Court examined the nature of the judgment delivered under section 24(5) and its impact on the rights of the parties involved to determine its categorization as a "judgment, decree, or final order."

3. Referring to the decision in Prem Chand v. State of Bihar, the Court analyzed the essence of a final order under similar statutes. It was highlighted that the judgment delivered by the High Court is advisory and does not independently bind or affect the parties' rights, as the final order is issued by the revenue authorities based on the High Court's decision.

4. Drawing parallels with section 66(5) of the Indian Income-tax Act, the Court discussed the interpretation of a "judgment" in the context of Article 133. The Court emphasized that a judgment, decree, or final order signifies a final declaration or determination of the parties' rights, indicating an adjudication by the Court on the merits of the case.

5. The judgment analyzed the term "judgment" within the technical English sense, emphasizing that it denotes a final adjudication by the Court on the parties' rights. The Court rejected the notion that a judgment under section 24(5) qualifies as a "judgment, decree, or final order" under Article 133 of the Constitution, concluding that the petition seeking a certificate should be dismissed.

6. Ultimately, the Court dismissed the petition, holding that a judgment under section 24(5) of the Cochin Sales Tax Act does not align with the definition of a "judgment, decree, or final order" as envisioned by Article 133 of the Constitution. The Court did not delve into the second issue raised in the petition, and the dismissal was made without any costs imposed on the parties involved.