P.C. That, we think, would really carry out the intention of the legislature in enacting section 37(4) of the Act." Incidentally, the learned Advocate General also drew our attention to the following observations at p. 706 where the majority was dealing with section 195(2) of the old Code saying that it was not necessary to deal with the effect of that provision because, they did not propose to base their decision on the ground that the Income tax Officer was a Revenue Court under that sub section, and added: "The only point of interest to which we may incidentally refer is that this sub section gives an inclusive, though not exhaustive, definition and takes within its purview not only Civil and Criminal Courts, but also Revenue Courts, PG NO 962 while excluding a Registrar or Sub Registrar under the Indian Registration Act." Another decision to which the learned Advocate General relied upon is that of this Court in Balwant singh & Anr.