The Commissioner of Income Tax for Mysore, Travancore Cochin and Coorg at Bangalore 60 468 referred under section 8(5) of the Travancore Taxation on Income (Investigation Commission) Act, 1124 (Malayalam Era) hereinafter referred to as the Investigation Act read with section 113 of the Travancore Income Tax Regulation, 1096 (Malayalam Era) hereinafter referred to as the Income Tax Act, the following questions to the High Court of Travancore Cochin: (1) Whether on the facts and in the circumstances of the case, there was any evidence before the commission to come to the conclusion to which it came in its report ? (2) On the facts and in the circumstances of the case was the order C. No. 76 (1) I.T/51 dated 25 10 1951 of the Government of India passed under the provisions of section 8(2) of the Travancore Taxation on Income (Investigation Commission) Act read with section 3 of the of 1950, a legal and valid order ? (3) Whether on the facts and in the circumstances of the case, the order passed by the Income Tax Officer in pursuance of the directions of the Government under section 8(2) of the Travancore Taxation on Income (Investigation Commission) Act, 1124, was a legal and valid order? The High Court answered the three questions in the affirmative.