On the application of the appellant, the Tribunal referred under section 66(1) of the Indian Income tax Act, the following question for the opinion of the High Court: " Whether the asseessee 's profits and gains earned in the calendar year 1948 were assessable for section 2006 (1949 50) at the rates in force according to the Patiala Income Tax Act of section 2001 read with section 3 of the Patiala & East Punjab States Union Administration Ordinance (No. 1 of section 2005), as repealed and re enacted in section 3 of the Patiala & East Punjab States Union General Provisions (Administration) Ordinance (No. XVI of 2006), or in accordance with clause (23) of the agreement of April, 1938 above referred to," 736 By their judgment dated June 7, 1954, the learned ,Judges of the High Court answered the question against the appellant, but granted a certificate under section 66(A)(2) of the Indian Income tax Act, and that is how Civil Appeal No. 230 of 1954 comes before us.