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TMI Blog1972 (1) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment of the court was delivered by JAGAT NARAYAN C.J .- These applications under section 66(2) of the Indian Income-tax Act, 1922, were filed by the Commissioner of Income-tax, Rajasthan, in this court on January 18, 1966, and March 30, 1966, respectively, against His Highness Maharaja Shri Sawai Man Singh of Jaipur. During the pendency of the applications the respondent died on June 24, 1970. Applications for substituting his son and successor His Highness Maharaja Shri Sawai Bhawani Singh of Jaipur were filed on March 17, 1971. Notices were issued to the latter who has taken an objection that the applications have abated. The contention on behalf of His Highness Maharaja Shri Sawai Bhawani Singh is that an application filed to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 141, Civil Procedure Code, it was competent to the court before which an award made by an arbitration tribunal is filed for passing a decree in terms thereof to permit parties to compromise their dispute under Order XXIII, rule 3, Civil Procedure Code. Though there is no discussion, this court has acted upon the view that the expression 'civil proceeding ' in section 141 is not necessarily confined to an original proceeding like a suit or an application for appointment of a guardian, etc., but that it applies also to a proceeding which is not an original proceeding. " There is abundant authority for the proposition that a pending reference under section 66(1) of the Income-tax Act does not abate. Reference may be made to the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be urged that the reference has abated by reason of the fact that the assessee has died. Articles 176 and 177 of the Limitation Act apply to the legal representatives of a deceased plaintiff or a deceased defendant, or the legal representatives of a deceased appellant or a deceased respondent. Even these two articles cannot be said to be specifically applicable to an income-tax reference under section 66. In the Calcutta case, referred to above it was also stated that with regard to references under the Indian Income-tax Act, 1922, the basic principle is that once a case has been stated to the High Court, the court is bound to answer the question and the proceedings cannot be stopped simply because of the death or absence of one of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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