STANDARD TEA EXPORTS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IT is a moot question whether this original petition is maintainable or not. Admittedly, at the time of filing the original petition, r. 191(2) of the Rules of the High Court of Kerala, 1971 was not complied with. The certificate from the Tribunal to the effect that the assessee has not withdrawn his application for reference under s. 256(1) of the Act was not filed. The last date for filing this petition under s. 256 of the Act was 5th Sept., 1992. The certificate was filed in this Court on 2nd March, 1993. The original petition is seen filed on 3rd Sept., 1992. Even on that day, the application for obtaining the certificate was not filed. The application to obtain the certificate was filed only on 25th Feb., 1993. Be that as it may, when the original petition came up for hearing, we are informed that an identical question arose for consideration at the instance of the very same assessee for an earlier year (1980-81), on a reference made by the Tribunal and the question were answered against the assessee and in favour of the Revenue therein. The decision is reported in Standard Tea Exports vs. CIT (1991) 100 CTR (Ker) 165 : (1992) 198 ITR 573 (Ker). In this original petition (for 1981-82), the prayer is to compel the Tribunal, Cochin Bench to refer an identical question of law, which was considered for the earlier year in the decision reported in (1991) 100 CTR (Ker) 165 : (1992) 198 ITR 573 (Ker) (supra). It is agreed that the matter is covered by the earlier decision of this Court. We are also told that the Supreme Court of India declined to grant special leave to appeal from the judgment of this Court in (1991) 100 CTR (Ker) 165 : (1992) 198 ITR 573 (Ker) (supra) on 14th Dec., 1992. The judgment of this Court rendered for the year 1980-81 has become final.

(2.) IN the light of the above decision, we are of the view that no referable question of law arises for consideration. The original petition is dismissed.