INCOME TAX OFFICER Vs. JOTI PRASAD AGARWAL

JUDGEMENT

(1.) BY this petition the petitioner, The Income-tax Officer 'B' Ward, Mathura has prayed for issue of a certificate under Article 132 (1) or Article 133 (1) (b), or (c) of the Constitution in respect of a judgment and the order of this Court dated 26-8-1958 in a writ petition under Article 226 of the Constitution, In the petition the prayer was for quashing certain assessment orders and that petition was allowed by the order.

(2.) WHEN this application came up for hearing we first examined the question whether a certificate under Article 132 (1), of the Constitution could be granted. A certificate under that article can only be granted if the case involves a substantial question of law of the interpretation of the Constitution. The order passed by this Court on 26-8-1958, shows that no substantial question of law as to the interpretation of the Constitution arose, nor can any such question arise in an appeal before the Supreme Court. The question of law that came up for decision related to the interpretation of the provision of the Income-tax Act. Consequently Article 132 is inapplicable.

(3.) IT is also clear that the Constitution itself envisages the existence of proceedings which may not be civil or criminal proceedings. This is clear from the language of Article 132 of the Constitution under which a certificate can be granted by the High Court in respect of any kind of proceeding before it. The article specifically mentions civil, criminal or other proceedings. If a proceeding is not a a civil or criminal proceeding, it would come under the expression "other proceedings" and a certificate under that article can be granted by the High Court provided the other requirements of that article are satisfied.