A C PAUL Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 133(1) of the Constitution. It is admitted that, in order that a certificate may issue, both the conditions, (a) and (b) of Article 133(1), will have be satisfied. Those conditions are :-

(2.) THE applicant for the certificate was an assessee to income-tax. He had substantial income in Ceylon and his income in India, compared to that in Ceylon, was negligible. He was admittedly assessed on this total income, which included his Ceylon income. Consequently, the rate that was applicable was higher.

(3.) IT was contended by counsel on behalf of the applicant that the view taken by this court was erroneous. The question is whether there is a substantial question of law of general importance and whether that question of law, but we are not satisfied that it is a substantial question of law. But even assuming that it is a substantial question of law of general importance, the applicant must also satisfy the court that that question requires to be decided by the Supreme Court.