W O HOLDSWORTH Vs. STATE OF U P

JUDGEMENT

(1.) This is an application under Article 133(1) of the Constitution for leave to appeal to the Supreme Court from a judgment of this Court dated 19-4-1955, answering adversely to the applicants a reference made to it by the Revision Board under Section 24 of the United Provinces Agricultural Income-tax Act, 1948.

(2.) The applicants had been assessed to Agricultural Income-tax under that Act, and an appeal made by them under Section 21 of the Act against the order of the assessing authority had been dismissed. Sub-section (2) of Section 24 provides that in such circum stances an assessee may within the time prescribed and upon payment of the requisite fee apply to the Revision Board to refer to the High Court any question of law arising out of the appellate order, and Sub-section (7) so far as it is relevant, then provides that

(3.) Now an appeal will lie to the Supreme Court under Article 133(1) only from "a judgment, decree or final order in a civil proceeding" of a High Court, and the Preliminary question arises whether the pronouncement of this Court is "a judgment .......... in a civil proceeding" within the meaning of that clause. We have not had the advantage of hearing arguments on behalf of the State, which does not oppose the application, but Sri G. S. Pathak who appears for the applicants has placed the authorities before us and we are much obliged to him for the assistance which he has given us.