Omar Salay Mohammed Sait vs Commr. of Income Tax, Madras

Rajamannar C.J.

This is an application for leave to appeal to the Supreme Court, against the order in C. M. P. No. 10650 of 1953 ""which was an application

untied Section 66(2), Income Tax Act, for a direction to the Income-lax Tribunal to state a case and refer the question of law to this Court. It was

held by a Special Bench of the Patna High Court in --''Harihar Gir v. Commissioner of Income Tax, B. & O.'', AIR 1941 Pat 225 (A), that no

appeal lay to His Majesty in Council from an order of a High Court dismissing an application u/s 66 (3), Income Tax Act then in force which

corresponds to Section 66(2) of the present Income Tax Act to direct, the Commissioner of Income Tax to state a case.

That decision has been expressly approved by the Supreme Court in -- Seth Premchand Satramdas Vs. The State of Bihar, . Learned counsel for

the petitioner relied upon the Full Bench ruling of the Lahore High Court in --''Feroze Shah v. Commissioner of income tax'', AIR .1931 Lah 138

(C), in which no doubt a contrary view was taken. But this view was dissented from by the learned Judges of the Patna High Court in the decision

referred to above, and the Supreme Court observed that the view expressed in the Patna case was correct. The ruling in AIR 1931 Lah 138 (C),

can no longer be deemed to be good law.

We, therefore, hold that this application is not sustainable, and dismiss it with costs.