Law: Civil Procedure Code (V of 1908)

Section: 9

(a) Income-tax---Completed assessment--Expression occurring in new Indian Income-tax Act-¬Means order of assessment passed by I.T.O.--prior to commencement of new Act--Assessment made by I.T.O. prior to commencement of new Act--Reference reducing tax liability and order refund, however, decided after commencement of Act--Assessee not entitled to interest on refund of tax. (b) Civil Procedure Code (V of 1908)-- ---S.9--Exclusion of Civil Court's jurisdiction--When may be inferred--Guiding considerations. Generally speaking, the broad guiding considerations for determining whether Civil Court's jurisdiction is excluded are that wherever a right, not pre¬existing in common law, is created by a statute and that statute itself provided a machinery for the enforcement of the right, both the right and the remedy having been created uno flatu and a finality is intended to the result of the statutory proceedings, then, even in the absence of an exclusionary provision the Civil Court's jurisdiction is impliedly barred. If however, a right pre-existing in common law is recognised by the statute and a new statutory remedy for its enforcement provided, without expressly excluding the Civil Court's jurisdiction, then both the common-law and the statutory remedies might become concurrent remedies leaving open an element of election to the persons 'of inherence. (1981) 130 I.T.R. 180; 99 I.T.R. 579; A.I.R. 1975 SC 2238; A.I.R: 1969 SC 78; 66 I.T.R 680; A.I.R. 1966 SC 1089; (1957) 32 I.T.R. 603; A.LR: 1940 PC 105 and 6 I.T.R. 414. JUDGMENT M.N. VENKATACHALIAH, J--This appeal by special leave, by the legal representatives of Raja Ram Kumar Bhargava, the unsuccessful plaintiff, is directed against the judgment and decree, dated 14-2-1980 of the High Court of Delhi in First Appeal (O.S.) No.17 of 1972 (1983), 141 1 T R 836 (Delhi) on its file, affirming the judgment and decree of dismissal dated 28-7-1972 in Suit No.372 of 1969 entered by the learned Single Judge of the High Court. Plaintiff sued for recovery of interest on certain refunds of Income-tax and Excess Profit Tax claimed to- be statutorily due and payable to him under Section 66(7) of the Income-tax Act, 1922…

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