1950 (1) TMI 20 - HC - Income Tax

Summary

Issues:
1. Interpretation of Section 66(2) of the Income Tax Act regarding the High Court's power to require the Appellate Tribunal to refer further questions of law.
2. Applicability of Section 45 of the Specific Relief Act in cases where a remedy is available under the Income Tax Act.

Analysis:

1. The appellants sought a writ of Mandamus to compel the Income Tax Appellate Tribunal to refer additional questions of law to the High Court under Section 66 of the Income Tax Act. The key issue was whether the High Court had the authority to require the Appellate Tribunal to state further questions of law beyond those already referred. The court examined the language of Section 66(2) and concluded that the singular form used in the section should be interpreted to include plural questions of law. This interpretation was based on the principle that the singular encompasses the plural in statutory interpretation. The court noted that the legislative intent behind Section 66 was not to limit the High Court's power to only one question of law but to encompass all questions raised by the appellants. The court also referenced a previous case where it was held that Section 66(2) could be invoked when the Tribunal failed to refer all questions of law properly raised by the parties.

2. The court addressed the applicability of Section 45 of the Specific Relief Act in this case. It was held that since the Income Tax Act provided a specific remedy under Section 66 for referring questions of law to the High Court, the provisions of the Specific Relief Act were not applicable. The court emphasized that Section 66 of the Income Tax Act was self-contained and outlined the procedure to be followed when an assessee or Commissioner was dissatisfied with the reference made by the Tribunal. The court dismissed the appeals, stating that Section 45 of the Specific Relief Act had no relevance in this context and upheld the Tribunal's decision not to refer additional questions of law.

In conclusion, the judgment clarified the High Court's authority under Section 66(2) of the Income Tax Act to require the Appellate Tribunal to refer further questions of law and established that the Specific Relief Act did not apply when a specific remedy was available under the Income Tax Act for such referrals.