LAWS(CAL)-1973-11-8

COMMISSIONER OF INCOME TAX Vs. SANTOSH DEBI CHAMARIA

Decided On November 08, 1973
COMMISSIONER OF INCOME-TAX Appellant
V/S
SANTOSH DEBI CHAMARIA Respondents

JUDGEMENT

(1.) In this appeal the appellant has not complied with the undertakings given to this Court at the time of obtaining leave to file the Memorandum of Appeal. The order appealed against was passed by Mr. Justice T. K. Basu on the 13th March, 1970. An application was made for a certified copy of the order of Mr. Justice T. K. Basu on the 16th March, 1970. The Memorandum of appeal was filed on 22nd May, 1970 without the certified copy of the order but on three undertakings, viz.

(2.) Then, on the 11th June, 1970 the Court of Appeal made an order for continuation of the interim order passed on 22nd May, 1970 subject to modifications and the filing of the paper book within one month from the said date. It was also ordered that in the paper book the appellant shall include all papers used in the trial Court. It is possible that the appellant obtained further extensions of time to file the paper book, which was, in fact, filed on the 16th September, 1970. The respondent does not contend before us that the paper book was not filed within time. But this paper book suffers from fatal infirmities. In the paper book the certified copy of the order appealed against, the order dated 22nd May, 1970 permitting the filing of the Memorandum of Appeal without the certified copy and the list of dates were not included. It is further alleged that all the papers that were used in the trial Court have not been included in the paper book. But we do not propose for the purpose of disposing of this matter to go into this allegation.

(3.) The position, therefore, is that the appellant has failed to carry out the orders of this Court for inclusion in the paper book the certified copy of the order appealed against, the order of the 22nd May, 1970 and also the list of dates. The paper book cannot, in the circumstances, be accepted by this Court and there is no competent appeal before this Court.