ALCOCK ASHDOWN COMPANY LTD Vs. CHIEF REVENUE AUTHORITY

JUDGEMENT

(1.) The petitioners applied to this Court for an order under Section 45 of the Specific Relief Act directing the Chief Co-Revenue Authority to refer a case for the decision of the High Court under Section 51 of the Indian Income Tax Act VII of 1918. The application was refused and the petitioners now ask us to grant them leave to appeal to the Privy Council. It has been contended for the opponents that no appeal lies from a decision of the Court refusing to make an order under Section 45.

(2.) Section 48 says :- Every order under this Chapter shall be executed, and may be appealed from, as if it) were a decree made in the exercise of the ordinary original civil jurisdiction of the High Court.

(3.) Section 49 says :- The costs of all applications and orders under this Chapter shall be in the discretion of the High Court.