Law: Income Tax Act, 1961

Section: 66(2)

- Article 226 - Constitution of India CASES REFFERED TO Lajwanti Sial's case (Petition for Special Leave No. 673 of 1959) and Kishinchand Chellaram's case [1962] 46 ITR 640 (SC). ORDER Sarkar, J.-This is an appeal against the order of the Deputy Registrar directing the present case to be registered as nine appeals and requiring the appellant to pay nine sets of court-fees. The Deputy Registrar had relied on two cases of this court, namely, Lajwanti Sial's case (Petition for Special Leave No. 673 of 1959) and Kishinchand Chellaram's case [1962] 46 ITR 640 (SC) (Civil Appeals Nos. 462 to 465 of 1960). We do not think that these precedents cover the present case. 2. In Lajwanti's case (supra), there were a number of applications under section 66(2) of the Income-tax Act for reference of the same question. There were in fact a number of separate references but they were dealt with by one judgment from which the appeal to this court arose. That was really a case of five appeals for the common judgment must be taken to have been delivered in each of the different reference cases. 3. Kishinchand Chellaram's case (supra) is also not helpful, because there four applications by four different assessees had been made for reference of three…

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