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TMI Blog1923 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that we have the power to certify, that is, provided that appeal lies. This depends on whether our decision in this case is a final judgment of the High Court either in its ordinary original civil jurisdiction or extraordinary original civil juris- diction; or in its appellate jurisdiction, because under Clause 39 of the Letters Patent it is only on these matters that an appeal lies. I agree that there is no inherent right of appeal and that unless such right is conferred by the Letters Patent or by Statute there can be none. I have no doubt that our decision is a judgment and also that it is 'final'. The power of determining Income Tax question is conferred by the Income Tax Act VII of 1918. By Section 57 the Chief Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred by the Statute; but it was held that jurisdiction having been conferred on that tribunal, it followed that the usual rights of appeal from that tribunal were also conferred. The point was shortly stated by Lord Parker at page 562: Where by Statute matters are referred to the determination of a Court of Record with no further provision, the necessary implication is, I think, that the Court will determine the matters as a Court. Its jurisdiction is enlarged, but all the incidents of such jurisdiction, including the right of appeal from its decision, remain the same. The same principle has been applied here in cases under the Madras Forest Act, V of 1882, which gives a right of appeal from a Forest Officer to the District Judge withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .J.Q.B. 10 : 37 L.T. 391 : 26 W.R. 229. An appeal does not exist in the nature of things. A right to appeal from any decision of a tribunal must be given by express enactment. So far as the actual decision is concerned, I think that the fact that the two Judges sat as arbitrators, and not as a Court in the ordinary sense is established by the words of the Act itself, which call their decision an award and not a judgment. It was, however, suggested that these Judges were sitting not only on the reference to them by the Collector but also as an appellate, tribunal under Section 54. It is difficult to understand how this could be so, because it seems impossible that the two Judges could be hearing a case as arbitrators and at the same time be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbitrators and without appeal, but it would require plain language to impose such duties and there is nothing in the Income Tax Act to indicate any such intention. Whether in this case we are sitting in our original jurisdiction, or in our appellate jurisdiction as was held in Birendra Kishore Manikya v. Secretary of State for India in Council 61 Ind. Cas. 112 : 48 C. 766 : 32 Cri.L.J. 433 : 25 C.W.N. 80, is immaterial, for in either case there is a right of appeal or power to give leave to appeal to the Privy Council. There is direct authority on the point in Tata Iron Steel Co. v. Chief Revenue Authorial, Bombay 64 Ind. Cas. 931 : 33 Bom. L.R. 1102, with which, for the reasons stated above, I agree. 3. Accordingly, a certificate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; and it was there held that, as the Land Acquisition Act conferred no express right of appeal, none existed, following the observation of Lord Bramwell in Sandback Charity Trustees v. North Staffordshire Railway Company (1878) 3 Q.B.D. 1 : 47 L.J.Q.B. 10 : 37 L.T. 391 : 26 W.R. 229. An appeal does not exist in the nature of things. A right to appeal from any decision of any tribunal must be given by an express enactment. In that case an award of a Collector as to valuation was referred to the Chief Court of Lower Burma under the provisions of the Act; and it was quite possible to take the view that, in effect, the Judges forming the Court were to be regarded as arbitrators making an award, from which award no appeal would lie unless expr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this country are debarred from inquiring into matters concerning the revenue. The Income Tax Act of 1918 gives power to the Board of Revenue and in a sense creates a right in the assessee to refer a formal special case for the opinion of the High Court. His contention is, that the Act of 1918 is exhaustive as to this subject, and that when the High Court has given its opinion, the matter is ended, as the Statute makes no provision for a further appeal to the Privy Council. If the matter were res integra, the inclination of my mind would be in accordance with this argument, but I think, I am precluded by authorities of great weight from acceding to it. The principle that I conceive to be established by those authorities is this, that where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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