Law:

Section:

Section 256 of the Income-tax Act, 1961 [corresponding to section 66(2) of the Indian Income-tax Act, 1922] - Read with article 13(2) High Court (Punjab) Order, 1947 - High Court - Reference to - Whether an application filed in High Court under section 66(2) of 1922 Act for a writ of mandamus to Tribunal to state case to High Court is a proceeding on original side of High Court - Held, yes FACTS The applicant applied to the Tribunal under section 66(1), to refer to the High Court of Judicature at Lahore, questions of law arising out of the order passed by that Tribunal but the tribunal refused to state the case on the ground that no question of law arose from that order. On reference under section 66(2), the assessee required the High Court of Lahore to issue notice to the Tribunal to state the case and refer the points of law arising from the order of the Tribunal. After the partition, the applicant applied to the High Court of Punjab praying to recall the records from the Lahore High Court and decide that case itself. Upon this petition, Single Judge issued notice to Commissioner only on the question of jurisdiction of this Court to hear the case. HELD Article 13(2) of the High Courts (Punjab) Order, 1947, provides that notwithstanding anything contained in 1947 order, proceedings which, immediately before 15-8-1947, were pending in the High Court at Lahore in its original side shall be heard and determined by that Court. The question for determination was thus, whether CM No. 44 of 1946 pending in the High Court of Judicature at Lahore was a proceeding on the original side of the High Court at Lahore. In view of the rule Laid down in Chief CIT, Madras v. North Anantapur Gold Mines Ltd., (1921) 44 Mad. 718 and Venkataratnam v. Secretary of State, AIR 1930 Mad. 896, it was to be held that an application filed in the High Court under section 66(2) of the 1922 Act for a writ of mandamusto the Tribunal to state the case to the High Court is a proceeding on the original side of the High Court and as Civil Miscellaneous No. 44 of 1946, pending on 15-8-1947, in the High Court of Judicature at Lahore was a proceeding on the original side of that Court, this petition…

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