TARABAI MAHATA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is an application under Article 133 of the constitution. The fundamental question that arises for determination in this application is as to whether this court has the jurisdiction to find out if an appeal would lie to the Supreme court, at the instance of the petitioners, provided the other requirements of the Article are fulfilled.

(2.) EXECUTION proceedings were instituted by the Union of India against the present petitioners for realisation of a sum of Rs. 1,67,012-8-0 alleged to be due from the petitioners on account of arrears of income tax. The petitioners filed an application under section 47 of the Code of Civil Procedure contending, inter alia, that the execution case was not maintainable. This objection was overruled by the learned trial Court. On appeal by the petitioners, this Court held that the execution case was not maintainable as there was no executable decree, and allowed the appeal, and dismissed the execution case. We also held inter alia, that the present certificate proceedings were still alive. Thereafter the petitioners, in whose favour our: judgment was passed, have preferred this application.

(3.) NOW, ours is a judgment of reversal. The property involved is about Rs. 1,67012-8-0. Mr. Pramatha nath Mitter learned Counsel appearing on behalf of the petitioners therefore submits that the granting of the necessary certificate would be automatic.