- (1.) The High court refused to call for a statement of the case from the Appellate tribunal on the questions of law suggested by the appellant on the ground that the dismissal of a special leave petition by this court seeking to appeal against the decree passed in First Appeal No. 157 of 1972 concluded the matter. We think that the High court erred in taking that view. The special leave petition was rejected in limine and there is nothing to indicate that this court expressed any view on the merits of the controversy between the parties. The jurisdiction of this court under article 136 of the Constitution extends to the dismissal of the petition for special leave to appeal not merely having regard to the merits of the controversy between the parties but also on the ground that the court does not consider it fit ex debit justitiae to grant a certificate. Special leave granted in Special Leave Petition (C) No. 5336 of 1981.
(2.) In Nawab Sir Mir Osman Ali Khan V/s. CWT [1986] 162 ITR 888, this court, relying on an earlier decision in Daryao V/s. State of U.P., AIR 1961 SC 1457, reiterated that the dismissal of a special leave petition in limine did not clothe the order on the special leave petition with the authority of a decision of the court. In the present case, it is apparent that in the view of the High court, but for the opinion that the order passed in First Appeal No. 157 of 1972 was binding, the questions of law proposed by the appellant would have arisen. having regard to the facts and circumstances of the case, we have come to the conclusion that the aforesaid questions call for consideration and that a statement of the case should be referred to the High court by the Appellate tribunal. Accordingly, we allow the appeal and direct the Appellate tribunal to state the case to the High court on the questions of law suggested by the appellant. It will be open to the Appellate tribunal to reframe the questions in order that the real points of law may be brought out in those questions. There will be no order as to costs.
(3.) Special Leave Petitions Nos. 7738-39 of 1981 :- Upon the particular facts and circumstances of the cases, it has not been shown to us why we should grant special leave in these cases. The special leave petitions are rejected. There will be no order as to costs.;