Law:

Section:

General-Income-tax proceedings - Appellant was not a party to a proceedings in a tax-case - He, however, showed probability of his interest being affected and desired to know certain particulars for his defence in some pending proceeding - Whether, appellant should not be prevented from looking into records kept in custody of High Court - Held, yes Whether fact that certain of documents had been referred to in schedule of discovery of documents on original side, was no bar or factor of inhibition preventing inspection - Held, yes FACTS The issue involved was whether the appellant-firm was entitled to inspect the proceedings in Tax Case to which proceeding it was not a party. There was also a prayer for the grant of copies of such of the documents as might be required for purpose of the prosecution of other proceedings by the firm in a company petition. HELD Indisputably, the jurisdiction of the High Court in the tax case is a special advisory jurisdiction under section 66 of the Act, 1922 and a catena of authorities seems to be available to show that it is not an appellate jurisdiction, in any sense. It is also indisputable that article 133 may not directly apply to any such proceeding, for the simple reason that an appeal to the Supreme Court has been explicitly provided for in section 66A(2) of the Act. But once the petitioner-firm had shown that it had a conceivable interest in repelling the effect of those remarks made ex parte, the question of the relevant rule under which the firm should be granted the opportunity to inspect the documents, was of subsidiary importance. That was for the simple and sufficient reason that the rules had been promulgated by the High Court with regard to all forms of its jurisdiction, special or otherwise, not under any restricted power which would prevent the Bench from affording relief in a suitable case, but under clause 37 of the Letters Patent itself, read with section 122, Civil Procedure Code. The Court had perused the records in the tax case and found that they consisted of two parts, one part related to the printed record, which were orders and annexures; the other part comprised typed papers, which were supplied to…

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