Civil Appeal No 322 of 1970
From the Judgment and Decree dated 25 3 1969 of the Madras High Court in Appeal No 1195 of 1970
UR Lalit PH Parekh and Miss Manik Tarkunde for the Appellant
The Judgment of the Court was delivered by KOSHAL J
A preliminary objection has been raised by Mr Rangam to the effect that the certificate granted by the court under sub clauses a and c of clause 1 of Article 133 of the Constitution of India as it then stood does not conform to legal requirements in as much as a it does not specify the substantial question of law which the High Court states require determination and b no reasons in support of the issuance of the certificate appear therein
949 The preliminary objection is well founded in view of the decisions of this Court in Sohan Lal Naraindas vs Laxmidas Raghunath Gadit and in Sardar Bahadur section Indra Singh Trust vs Commissioner of Income Tax Bengal
Faced with this situation Mr Lalit wanted us to treat the appeal as one by special leave and prayed that such leave be granted now after condoning the delay
That would have been certainly a reasonable course to follow if it was made out that a substantial question of law really requires determination
We have gone through the impugned judgment and find that no such question is involved at all
We therefore refuse special leave revoke the certificate granted by the High Court and dismiss the appeal but with no order as to costs
PBR Appeal dismissed


Summary:
If the certificate granted by the Court under sub clauses a and c of clause 1 of Article 133 of the Constitution as it then stood did not conform to legal requirements in as much as it did not specify the substantial question of law which according to High Court required determination and no reasons in respect of issuance of the certificate appeared therein the certificate could be revoked
948 H Sohan Lal Naraindas vs Laxmidas Raghunath Gadit  Sardar Bahadur section Indra Singh Trust vs Commissioner of Income Tax Bengal  followed
In such a situation if it could be made out that a substantial question of law really required determination this Court could treat the appeal as one by special leave after condoning the delay
In the instant case no such question is involved at all and therefore special leave cannot be granted
949 B C