COMMISSIONER OF WEALTH TAX Vs. THAKUR BHAIRONSINGH

JUDGEMENT

(1.) THIS is an application under s. 29(1) of the WT Act, 1957 by the CWT, Rajasthan II, Jaipur for a certificate that the case is a fit one for appeal to the Supreme Court.

(2.) IN Sir Chunilal V. Mehta vs. Century Spn. & Mfg. Co. Ltd. AIR 1962 SC 1314 while laying down the principles for the grant of a certificate of fitness under Art. 133(1)(c) of the Constitution, their Lordships observed that the proper test for determining whether a question of law raised in the case in substantial would be whether it is of general importance or whether it directly or substantially affects the rights of the parties and if so, whether it is either an open question in the sence that it is not finally settled by the Supreme Court or by the Privy Council or by the Federal Court or is not free from difficulty or calls for discussion of alternative views.