CHANDRA BHAN GOSAIN Vs. STATE OF ORISSA

JUDGEMENT

(1.) This is an appeal against the order of the Deputy Registrar directing the present case to be registered as nine appeals and requiring the appellant to pay nine sets of court-fees. The Deputy Registrar had relied on two cases of this Court, namely, Lajwanti Sial's case, (Petition for Special Leave No. 673 of 1959) and Kishinchand Chellaram's case. Civil Appeals Nos. 462 to 465 of 1960. We do not think that these precedents cover the present case.

(2.) In Lajwanti's case, Petn. for Spl. Leave No. 673 of 1959 (SC) there were a number of applications under S. 66 (2) of the Income Tax Act for reference of the same question. There were in tact a number of separate references but they were dealt with by one judgment from which the appeal to this Court arose. That was really a case of five appeals for the common judgment must be taken to have been delivered in each of the different reference cases.

(3.) Kishinchand Chellaram's case, Civil Appeals Nos. 4B2 to 465 of 1960 is also not helpful because there four applications by four different assessees had been made for reference of three identical questions arising in each assessment case under S. 66 (1) of the Income Tax Act. Though it appears that there was one order of reference to the High Court and the High Court treated the case as a single case of reference, it could be said that there were in fact a number of references.