| Civil Misc.
Petn. Nos. 496, 333, 1159, 332, 1162, 1174, 1192, 1189, 1177 & 1170 of 1999 in IT Ref.
Nos. 27 to 35 & 139 of 1996 (The judgment of the High Court is reported as CIT v.
Palghat Shadi Mahal Trust (1999) 153 CTR (Ker) 46), decided on April 9, 1999. |
HIGH COURT OF KERALA
P. K. R. Menon, for the Petitioner :
P. G. K. Warriyar, for the Respondent
ORDER
BALASUBRAMANYAN, J. :
These applications are filed under section 261 of the IT Act
praying for the issue of certificates of fitness for appeal to the Supreme
Court. What is involved in these cases is the question of the scope of
Expln. 2 to section 13 in the context of
the exclusion contained in section
13 (1)(b) of the Act. It is submitted that the question is of general
importance and there is no binding decision of the Supreme Court on the
question sought to be raised before this Court. It is also submitted that
there are no decisions of other High Courts on this question. Since we
find that what is involved is the scope of Expln. 2 to section 13 of the Act, we certify
that these cases are fit ones for appeal to the Supreme Court. We issue
the certificates prayed for under section
261 of the IT Act.
|
