COMMISSIONER OF INCOME TAX Vs. RADHA SWAMI SATSANG

JUDGEMENT

(1.) THIS is an application under section 151 of the Code of Civil Procedure for the following reliefs :

(2.) THE facts of this case have been mentioned in the judgment [See COMMISSIONER OF INCOME-TAX v. RADHASWAMI SATSANGH, 1981 132 ITR 647 of Income-tax Reference `No. 948 of 1975 in which this application has been made. THE question referred before the High Court was :

(3.) AFTER hearing counsel for the parties, we are of the opinion that the application made under section 151 of the Code of Civil Procedure, does not confer upon us the power to grant the relief sought for therein. Under section 151 of the Code of Civil Procedure, the power to pass orders ex debito justitiae has been preserved. This section has not conferring any new power but has only confirmed pre-existing powers to act ex debit justitiae. This is a power inherent in a court by virtue of its due to do justice between the parties before it. The inherent power, however, cannot be exercised when the Code of Civil Procedure itself provides for a particular situation or contingency or points out the procedure to be adopted.