UNION OF INDIA Vs. GOSALIA SHIPPING PVT LTD , MARGAO GOA
LAWS(BOM)-1972-2-16
HIGH COURT OF BOMBAY
Decided on February 25,1972

UNION OF INDIA Appellant
VERSUS
Gosalia Shipping Pvt Ltd , Margao Goa Respondents

JUDGEMENT

- (1.) The petitioners seek to obtain a certificate from this Court under Article 133 of the Constitution to enable them to file an appeal to the Supreme Court against the judgment and order of my learned predecessor, dated 29-10-1971 (reported in 1972 Tax LR 286 (Goa).)
(2.) The respondents are the shipping agents of the Alluminium Company of Canada Limited (hereinafter called the "Time-Charterers") who are a non-resident Company. The Time-Charterers chartered the ship "M.V. Sparto". On or about 1-3-1970 "Sparto" loaded at Betul some cargo belonging to the Time-Charterers and was allowed to leave the port on the basis of a guarantee bond executed by the respondents as required by the Income-tax Officer, who was the respondent No.2 in the Special Civil Application No.31 of 1970, disposed of by the judgment of this Court, which is sought to be appealed against On 15-4-1970 the Income-tax Officer issued a demand notice and a chalan for payment of Rs.51,191/- by way of income-tax due under Section 172 of the Income-tax Act (hereinafter called "the Act"). The respondents by their Special Civil Application No.31 of 1970 made to this Court prayed for a writ to quash the notice and the chalan for payment of the said sum. The petition was allowed and a writ was issued, quashing the order of the Income-tax Officer. The petitioners now seek to go in appeal to the Supreme Court against that writ of this Court.
(3.) The application for certificate is made under Articles 132(1) and 133(1)(a) and 133(1)(c) of the Constitution of India. No application would lie under Article 132(1), neither would it lie under Article 133(1)(a). Shri Joaquim Dias, on behalf of the petitioners, requested the Court to consider his prayer not under clause (a), but under clause (b) of Article 133(1). I have, therefore, to consider this application under Article 133(1), clause (b) and clause (c).;


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