1923 (3) TMI 4 - HC - Income Tax

Summary

Issues:
1. Jurisdiction of the High Court to grant leave to appeal to the Privy Council under the Income Tax Act VII of 1918.

Analysis:

Walter George Salis Schwabe, C.J.:
The case involved an application for leave to appeal to the Privy Council from a decision of the High Court under Section 51 of the Income Tax Act VII of 1918. The primary issue was whether the High Court's decision constituted a "final judgment" allowing for an appeal. It was argued that the High Court's jurisdiction to deal with revenue matters was conferred by the Income Tax Act. The Court held that the High Court's decision was a "judgment" and "final," thus entitling it to be appealed. The Court relied on precedents such as National Telephone Co. v. Postmaster-General to establish that when a tribunal is conferred jurisdiction, the usual rights of appeal from that tribunal are also conferred. The Court concluded that there was a right of appeal available in this case, either in its original or appellate jurisdiction.

Murray Coutts-Tratter, J.:
The case was referred to the High Court by the Chief Revenue Authority under the Income Tax Act VII of 1918. The issue raised was whether the High Court had the power to grant leave to appeal to the Privy Council. The judge considered the argument that the Income Tax Act was exhaustive on the subject and did not provide for further appeal. However, the judge referred to precedents like National Telephone Co. v. Postmaster-General to establish that when a court's jurisdiction is extended by a statute, all the machinery provided by law for regulating its jurisdiction applies. The judge concluded that once the High Court's jurisdiction was extended by a special act, the case fell under the provisions of the Civil Procedure Code, including the duty to grant leave to appeal to the Privy Council. Therefore, the judge held that leave to appeal must be granted in this case.

In conclusion, both judges held that the High Court had the jurisdiction to grant leave to appeal to the Privy Council under the Income Tax Act VII of 1918. They relied on legal principles and precedents to establish that when a court's jurisdiction is extended by a statute, the usual rights of appeal apply. The decision was based on the interpretation of relevant laws and previous judgments, ensuring that the legal process was followed correctly in granting leave to appeal.