AIR 1965 SUPREME COURT 1818 ::1965 57 ITR 149 ::1965 2 ITJ 264 ::1966 (1) SCR 190 ::1965 2 SCJ 359 ::1965 68 Bom LR 85 ::1968 Bom LR 85 ::1965 2 SCWR 697

Supreme Court Of India

(From Bombay: 1959-36 ITR 538)7th May 1965

Hon'ble Judge(s): P. B. Gajendragadkar, K. N. Wanchoo, J. C. Shah, J. R. Mudholkar, S. M. Sikri , JJJ

(A) Constitution of India , Art.133(1)(c), Art.132(1)— "Civil Proceeding" - Proceeding taken for recovery of tax is civil proceeding Income tax proceeding - Writ petition High Court can grant certificate for appeal to Supreme Court. Proceedings before the High Court on a petition under Art. 226, in the matter of recovery of Income-tax are "civil proceedings" within the meaning of Art. 133(1) (c) and the High Court has power to issue the certificate under Article 133 (1) (c). The power to issue a certificate under Article 133 may be exercised only in respect of a judgment, decree or final order of a High Court in a civil proceeding, and the order passed by the High Court disposing of the petition filed by the assessee for the issue of a writ under Article 226 is a judgment. If a person is called upon to pay tax which the State is not competent to levy, or which is not imposed in accordance with the law which permits imposition of the tax, or in the levy, assessment and collection of which rights of the tax payer are infringed in a manner not warranted by the statute, a proceeding to obtain relief whether it is from the tribunal set up by the taxing statute, or from the civil court would be regarded as a civil proceeding. Whether the proceedings are civil or not depends upon the nature of the right violated and the appropriate relief which may b....