The question of law which was referred to the High Court under section 66(1) of the Indian Income tax Act on the application of the Commissioner of Income tax has therefore been framed thus: "Whether on the above facts and circumstances of the case and upon a proper construction of the expression "or which would have been allowed to him if the Indian Income tax Act, 1922, was in force in the past" in Section 13(5)(b) of the Saurashtra Income tax Ordinance, 1949 the written down value has to be computed by deduction from the actual cost of depreciation allowance which was allowable under the Indian Income tax Act, 1922, even though not claimed?" In each of the case, the High court answered the question in the affirmative, but gave a certificate that it was a fit case for appeal to the Supreme Court under section 66(A) 2 of the Indian Income tax Act.