Law:

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Section 65 of the Estate Duty Act, 1953 - Supreme Court, appeal to - High Court refused to call for statement of case from Tribunal on questions of law suggested by appellant on ground that dismissal of special lease petition by Court seeking to appeal against decree passed in first appeal concluded matter - On instant appeal, it was seen that special leave petition was rejected in limine and there was nothing to indicate that Court expressed any view on merits of controversy between parties - Besides, it was apparent that in view of High Court, but for opinion that order passed in first appeal was binding, questions of law proposed by appellant would have arisen - Whether, in aforesaid circumstances, impugned order passed by High Court was clearly incorrect - Held, yes - Whether, therefore, it was to be concluded that questions of law called for consideration and that a statement of case should be referred to High Court by Tribunal - Held, yes -Whether, however, it would be open to Tribunal to reframe questions in order that real points of law might be brought out in those questions - Held, yes FACTS The High Court refused to call for a statement of the case from the Tribunal on the questions of law suggested by the appellant on the ground that the dismissal of a special leave petition by the court seeking to appeal against the decree passed in first appeal concluded the matter. On appeal to the Supreme Court: HELD The view taken by the High Court was incorrect. The special leave petition was rejected in limine and there was nothing to indicate that the court expressed any view on the merits of the controversy between the parties. The jurisdiction of the court under article 136 of the Constitution extends to the dismissal of the petition for special leave to appeal not merely having regard to the merits of the controversy between the parties but also on the ground that the court does not consider it fit ex debito justitiae to grant a certificate. In the instant case, it was apparent that in the view of the High Court, but for the opinion that the order passed in first appeal was binding, the questions of law proposed by the appellant would have arisen. Having…

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