Law:

Section:

- Sections 66(2) & 66 A(2) - Pakistan Income-tax Act, 1922 - Sections 109 & 110 - Code of Civil Procedure, 1908 CASES REFERRED TO Delhi Cloth & General Mills Co. Ltd. v. ITC [1928] (ILR 9 Lah. 284 ; AIR 1927 P.C. 242), Feroze Shah v. ITC, Punjab & N.W.F.P. [1931] (ILR 12 Lah. 166 ; AIR 1931 Lah. 138 ; 5 ITC 198 ; 132 IC 704, Feroze Shah v. CIT, Punjab [1933] ( 1 ITR 219 ; AIR 1933 PC 198), Seth Premchand Satramdas v. State of Bihar [1951] ( 19 ITR 108 ; [1950] SCR 799) and Tata Iron & Steel Co. Ltd. v. Chief Revenue Authority, Bombay [1923] (ILR 47 Bom. 724 ; 25 Bom. LR 908 ; AIR 1923 PC 148). JUDGMENT Muhammad Munir, C.J.-This order will extend to Civil Appeals Nos. 2-D, 3-D, 4-D, 5-D and 29 of 1957, which, the question of their competency having been reserved, were preferred by special leave of this court. The appeals are by different assessees and arise out of separate orders of the High Court of Dacca declining to require the Appellate Tribunal to state a case under sub-section (2) of section 66 of the Income-tax Act, 1922, and later dismissing their applications for a certificate for leave to appeal to this court. There is only one point which has to be determined in these appeals, and that is whether an appeal to the Supreme Court lies from an order of the High Court under sub-section (2) of section 66 of the Income-tax Act refusing an assessee's application to direct the Appellate Tribunal to state a case. Though the appellants, when the petitions for special leave to appeal were presented to this court, were labouring under some confusion, it is now stated before us that the appeals are directed against the High Court's orders, all made before the Constitution came into force, refusing to direct the Appellate Tribunal to state a case under sub-section (2) of section 66 and that such an appeal, on the authority of the Lahore High Court's decision in Feroze Shah v. Income-tax Commissioner, Punjab & N.W.F.P. [1931] ILR 12 Lah. 166, lies under clause 29 of the Letters Patent as of right and without any certificate except as to the value of the matter in issue, as well as under section 109 read with section no of the Code of Civil…

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