DERBYSHIRE,C.J. - (1.) THIS matter originally came before McNair, J., who referred it to the Chief Justice, under rule 3 of Chapter V of the Original Side Rules which is as follows : "Where it shall appear to any Judge at any stage of a suit, application or other matter, that it involves a substantial question of law as to the interpretation of the Government of India Act, 1935, or any order in council made thereunder, he shall report to that effect to the Chief Justice, who shall constitute a Bench of two or more Judges to hear the suit, application or other matter."
(2.) PUT shortly the plaintiffs claim that certain provisions of the Indian IT Act of 1922 as amended by the IT Act of 1939 are beyond the law-making powers of the Indian Central legislature and that in consequence certain money they have paid under protest to the Government of India as income- tax under the said provisions was not legally payable by them; they claim a declaration that the said provisions are ultra vires and ask for a return of the money so paid and other reliefs. The defendants in their written statement have pleaded S. 226 of the Government of India Act, 1935, which in its material part provides : "No High Court shall have any original jurisdiction in any matter concerning the Revenue, or concerning any act ordered or done in the collection thereof according to the usage and practice of the country or the law for the time being in force."
(3.) IN order to decide whether and to what extent this plea will avail the defendants it is necessary to go into the facts of the case and the relevant provisions of the law. There is no difference between the parties as to the facts.;