1948 (8) TMI 16

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..... Act, 1941, to state the case and refer it to the High Court. I am satisfied that a Judge sitting on the Original Side can hear the application and make the order. An application for statement of case to the High Court under Section 21 of the said Act need not be moved on the Appellate Side. The judge sitting on the Original Side to whom the Chief Justice has assigned the matter is the "High Cou .....

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..... not in proper form as it invokes the Special Jurisdiction of the High Court and the petition is headed in the following manner: "In the High Court of Judicature at Fort William in Bengal Special Jurisdiction." It has been held that the jurisdiction conferred upon this Court by Section 66 of the Income-tax Act is a special jurisdiction and forms no part of the Court's Original or Appellate juris .....

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