- (1.) THIS is an application under section 151 of the Code of Civil Procedure for the following reliefs : "The respondent-applicant most respectfully prays that this Honble Court be pleased to : (a) Clarify and/or rectify and/or modify the judgment dated July 7, 1980, to the effect as set out in paragraphs 4, 5, 6, 7 and 11 hereinabove and give effect to the same by appropriately correcting the judgment referred to hereinabove; and (b) Pass such further and other orders as the nature and circumstances of the case may require."
(2.) THE facts of this case have been mentioned in the judgment [See COMMISSIONER OF INCOME-TAX v. RADHASWAMI SATSANGH, 1981 132 ITR 647 of Income-tax Reference `No. 948 of 1975 in which this application has been made. THE question referred before the High Court was : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the income derived by the Radha Swami Satsang, a religious institution, is entitled to exemption under sections 11 and 12 of the Income-tax Act, 1961 ?" The said question had been answered by the Income-tax Appellate Tribunal in favour of the applicant. On the Commissioner of Income-tax, Kanpur, filing the income-tax reference, a Division Bench of this court consisting of Honble C.S.P. Singh J. and Honble R. R. Rastogi J. reversed the judgment of the Tribunal and the question was answered in the negative, in favour of the Department and against the assessee. Learned counsel for the applicant urged that on the findings given by the High Court, the applicant was entitled to be given the benefit of section 11(1)(b) of the Income-tax Act and this having not been done, there was a mistake apparent on the face of the record.
(3.) AFTER hearing counsel for the parties, we are of the opinion that the application made under section 151 of the Code of Civil Procedure, does not confer upon us the power to grant the relief sought for therein. Under section 151 of the Code of Civil Procedure, the power to pass orders ex debito justitiae has been preserved. This section has not conferring any new power but has only confirmed pre-existing powers to act ex debit justitiae. This is a power inherent in a court by virtue of its due to do justice between the parties before it. The inherent power, however, cannot be exercised when the Code of Civil Procedure itself provides for a particular situation or contingency or points out the procedure to be adopted. Reverting to the present case, the High Court while deciding the reference application, was exercising the advisory jurisdiction which is special in nature and entitles the court to exercise only those powers which have been conferred by the Income-tax Act. It is, therefore, doubtful whether the High court can under section 151 of the Code of Civil Procedure correct the mistakes which have been alleged to have crept in the judgment of the High Court. We may at the threshold guard ourselves by saying that for the error which was pointed out by learned counsel (on which we are expressing no opinion), the remedy lay in filling an appeal against the same. The power of correction of judgment is not to be confused with the appellate power which enables an appellate court to correct all types of errors in judgment or to set aside the same.;