RAJUBANDI VENKAIAH RAMIAH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN these interlocutory applications, made in the above mentioned income-tax referred cases, a common question of law is raised, viz., whether a successfully assessee to whom costs are awarded by the court is entitled to get the fee of Rs. 100 deposited by him before the Appellate Tribunal, under section 66(1) of the INdian INcome-tax Act, 1922 (to be hereinafter referred to as the "Act").

(2.) I. T. R. C. No. 13 of 1962 is a reference under section 66(2) of the "Act". I. T. R. Cs. Nos. 17 of 1962 and 4 of 1963 are references under section 66(1) of the "Act". In all these cases, the court answered the question referred in favour of the assessee and ordered the department to pay the costs of the assessee. The advocate's fee was fixed at Rs. 250. While preparing the bill of costs, the Registrar had not included therein the sum of Rs. 100 paid by the assessee under section 66(1). Hence, these applications have been made under section 152, Civil Procedure Code, to correct the errors said to have been committed by the Registrar.

(3.) THE High Court's jurisdiction under section 66 is an advisory jurisdiction. It merely answers the questions of law submitted to it by the Appellate Tribunal. Hence, the necessary proceedings will have to be commenced before the Appellate Tribunal. THE proceedings commenced before the Appellate Tribunal are continued before the High Court. Proceedings under section 66 are not originated in the High Court. THEy have their beginning before the Appellate Tribunal, but they are continued and concluded before the High Court. THE entire proceeding is one proceeding. Prima facie, the costs incurred in that proceeding are within the discretion of the High Court. If the High Court decides that the successful assessee is entitled to costs, that means that he is not only entitled to the costs incurred by him in the High Court (including the advocate's fee) but also the fee of Rs. 100 paid by him under section 66(1) of the "Act".