Summarize the following court judgment. Appeal No. 30 of 1958. Appeal by special leave from the judgment and order dated March 24	 1955	 of the Punjab High Court in Civil Reference No. 3 of 1953. Gopal Singh	 for the appellants. K. N. Rajagopala Sastri and D. Gupta	 for the respondent. 212 1960. August 17. The Judgment of the Court was delivered by HIDAYATULLAH J. This appeal	 by special leave of this Court	 is against the judgment 'and order dated March 24	 1955	 of the Punjab High Court by which the High Court	 purporting to act under section 66(4) of the Indian Income tax Act	 called for a supplemental statement of the case from the Income tax Appellate Tribunal. The special leave granted by this Court is limited to the question whether the High Court had jurisdiction in this case to call for the supplemental statement. The assessee	 Messrs. section Zoraster & Co.	 Jaipur	 consists of three partners. Two of them are coparceners of a joint Hindu family	 and the third is a stranger. They had formed this partnership in June	 1940	 for the manufacture and sale of blankets	 felts and other woollen articles. A deed of partnership was also executed on March 16	 1944. The assessee entered into contracts with Government for the sup ply of goods	 and in the assessment year 1942 43	 Rs. 10	80	658 0 0 and in the assessment year 1943 44	 Rs. 17	45	336 0 0 were assessed as its income by the Income tax Officer	 Contractor 's Circle	 New Delhi. The supplies to Government were made for. Jaipur by the assessee	 and payment was by cheques which were received at Jaipur and were endorsed in favour of the joint Hindu family	 which acted as the assessee 's bankers. The contention of the assessee was that this income was received at Jaipur outside the then taxable territories. This contention was not accepted by the Income tax Appellate Tribunal	 Delhi. The assessee then applied for a reference to the High Court under section 66(1) of the Indian Income tax Act	 and by its order dated December 10	 1952	 the Income tax Appellate Tribunal referred the following question for the decision of the High Court: " Whether on the facts and circumstances of the case the profits and gains in respect of the sales made to the Government of India were received by the assessee in the taxable territories ? " 213 The Tribunal had stated in the statement of the case as follows: "The payment was made by the Government of India by cheques drawn on the Reserve Bank of India	 Bombay Branch. These cheques were received in Jaipur. " It may be pointed out that in the contract of sale between the assessee and the Government of India	 the following clause was included to determine the system of payment: " 21. System of payment: Unless otherwise agreed between the Purchaser and the Contractor payment for the delivery of the stores will be made by the Chief Auditor	 Indian Stores Department	 New Delhi	 by cheque on a Government treasury in India or on a branch of the Imperial Bank of India or the Reserve Bank of India transacting Government business. " In dealing with the Reference	 the High Court passed an order under section 66(4) of the Income tax Act observing	 ". . it would be necessary for the Appellate Tribunal to find	 inter alia	 whether the cheques were sent to the assessee firm by post or by hand and what directions	 if any	 had the assessee firm given to the Department in the matter ". The High Court thereafter remanded the case to the Tribunal for a supplemental statement of the case on the lines indicated. This order is questioned on the authority of the decision of this Court in The New Jehangir Vakil Mills Ltd. vs The Commissioner of Income tax(1) which	 it is claimed	 completely covers this case. In that case also	 the High Court of Bombay had called for a supplemental statement of the case	 and it was ruled by this Court that the High Court had exceeded its jurisdiction. Before dealing with this question	 it is necessary to go back a little	 and refer briefly to some cases decided earlier than The New Jehangir Vakil Mills case (1) and Jagdish Mills Ltd. vs Commissioner of Income tax (2)	 on which reliance has been placed in this case. ID (1) ; (2) ; 214 Keshav Mills Co.	 Ltd. vs Commissioner of Income tax (1)	 the High Court of Bombay called for a supplemental statement of the case	 but it expressed the view that if a cheque was received by a creditor on a British Indian Bank and he gave the cheque to his bank for collection	 the bank must be treated as his agent and that	 on the realisation of the amount of the cheque in the taxable territory	 the creditor must be regarded as having received it in the taxable territory	 even if he was outside it. In Sir Sobha Singh vs Commissioner of Income tax (2)	 it was held by the Punjab High Court that where cheques were given to a bank for purposes of collection	 the receipt of the money was at the place where the bank on which the cheques were drawn was situated. These views found further amplification	 and were applied in two other cases by the Bombay If high Court. They are Kirloskar Bros. Ltd. vs Commissioner of Income tax (3 ) and Ogale Glass Works Ltd. vs Commissioner of Income tax (4). In both these cases	 it was held that unless the payee expressly constituted the post office as his agent	 the mere posting of the cheque did not constitute the post office the agent of the payee	 and that the amount of the cheque was also received at the place where the cheque was received. In Kirloskar Bros. Ltd. vs Commissioner of Income tax(3)	 it was held that the mere posting of the cheque in Delhi was not tantamount to the receipt of the cheque in Delhi	 because the payee had not requested the Government to send the cheque by post. In Ogale Glass Works case (4)	 the Bombay High Court asked for a supplementary statement of the case from the Tribunal as to whether there was any express request by the assessee that the cheque should be sent by post	 and held that as there was no such express request	 the receipt of the money was not where the cheque was posted but at the place where the money was received. (1) (2) (3) (4) I. Tax Reference No. 10 of 1949 of the Bombay H. C. decided on September 17	 1951. 215 The last two decisions of the Bombay High Court were reversed by this Court	 and it was held that an intimation to the payer " to remit " the amount by cheque was sufficient nomination of the post office as the agent of the payee: vide Commissioner of Income tax vs Ogale Glass Works Ltd. (1) and Commissioner of Income tax vs Kirloskar Bros. Ltd. (2). Later	 the principle was extended still further by this Court in Jagdish Mills case(3). It was held that where the bills had an endorsement Government should pay the amount due by cheque and the cheques were received in full satisfaction unconditionally	 this constituted a sufficient implied request for the purpose of the application of the rule in Ogale Glass Works case of this Court. Jagdish Mills case (3) and the New Jehangir Vakil Mills case (4) were decided by this Court on the same day. In the latter case	 the Department had to deal with a non resident Company which	 at all material times	 was situate at Bhavnagar	 one of the Indian States. Cheques in payment for supplies to Government were sent from British India to Bhavnagar. The Department contended in the case that though the cheques were received at Bhavnagar	 they were	 in fact	 cashed in British India and until such encashment	 income could not be said to have been received but that on encashment in British India	 the receipt of income was also in British India. The Tribunal held that the cheques having been received at Bhavnagar the income was also received there. In doing so	 the Tribunal followed the Bombay decision in Kirloskar Brothers case (5). The Tribunal	 however	 observed that if the Bombay view which was then under appeal to this Court were not upheld	 then an enquiry would have to be made as to whether the Mills ' bankers at Ahmedabad acted as the Mills ' agents for collecting the amount due on the cheques. The question whether the posting of the cheques from British India to Bhavnagar at the request	 express or (1) (3) ; (2) (4) ; (5) 216 implied	 of the Mills or otherwise	 made any difference was not considered at any stage before the case reached the High Court of Bombay. This was expressly found to be so by this Court in these words: " The only ground urged by the Revenue at all material stages was that because the amounts which were received	 from the merchants or the Government were received by cheques drawn on banks in British India which were ultimately encashed in British India	 the monies could not be said to have been received in Bhavnagar though the cheques were in fact received at Bhavnagar. " The reference was held back by the Tribunal till the decision of this Court in Ogale Glass Works case (1) and Kirloskar Brothers ' case (2). Even after seeing that in those two cases the request for payment by cheques to be sent by post made all the difference	 the Tribunal did not frame its statement of the case or the question to include this aspect	 because that aspect of the matter was never considered before. ' The question referred was thus limited to the legal effect of the receipt of the cheques at Bhavnagar without advertence to the fact whether the cheques were so sent by post at the request	 express or implied	 of the Mills. The question framed was: " Whether the receipt of the cheques in Bhavnagar amounted to receipt of the sale proceeds in Bhavnagar ? " The question as framed and the statement which accompanied it brought into controversy the only point till then considered by the Tribunal and the taxing authorities. When the case *as heard by it	 the High Court desired to consider it from the angle of the Kirloskar Brothers(2) and Ogale Glass Works (1) cases. It called for a supplemental statement of the case. In doing so	 the High Court went beyond the ambit of the controversy as it had existed till then and also the statement of the case and the question. The High Court directed the Tribunal as follows: "On the finding of the Tribunal that all the cheques were received in Bhavnagar	 the Tribunal to find (1) (2) 217 what portion of these cheques were received by post	 whether there was any request by the assessee	 express or implied	 that the amounts which are the subject matter of these cheques should be remitted to Bhavnagar by post." In repelling the objection that such an enquiry was alien to the point decided by the Tribunal and might require fresh evidence	 the High Court justified itself by saying: " But we cannot shut out the necessary inquiry which even from our own point of view is necessary to be made in order that we should satisfactorily answer the question raised in the Reference. It must not be forgotten that under section 66(4) of the Income tax Act we have a right independently of the conduct of the parties to direct the Tribunal to state further facts so that we may properly exercise our own advisory jurisdiction. " This Court pointed out that the High Court exceeded its jurisdiction under section 66(4) of the Indian Income tax Act. It was observed: " If the question actually referred does not bring out clearly the real issue between the parties	 the High Court may reframe the question so that the matter actually agitated before the Tribunal may be raised before the High Court. But section 66(4) does not enable the High Court to raise a new question of law which does not arise out of the Tribunal 's order and direct the Tribunal to investigate new or further facts necessary to determine this new question which had not been referred to it under section 66(1) or section 66(2) and direct the Tribunal to submit a supplementary statement of the case. " It was also pointed out that the facts admitted and/ or found by the Tribunal could alone be the foundation of the question of law which might be said to arise out of the Tribunal 's order. The case thus set two limits to the jurisdiction of the High Court under section 66(4)	 and they were that the advisory jurisdiction was confined (a) to the facts on the record and/or found by the Tribunal and (b) the question which 28 218 would arise from the Tribunal 's order. It was pointed out by this Court that it was not open to the High Court to order a fresh enquiry into new facts with a view to amplifying the record and further that it was equally not open to the High Court to decide a question of law	 which did not arise out of the Tribunal 's order. This was illustrated by comparing the question as framed by the Tribunal with the question which the High Court desired to decide. Whereas the Tribunal had only referred the question: " Whether the receipt of the cheques at Bhavnagar amounted to receipt of sale proceeds in Bhavnagar ?"	 what the High Court intended deciding was: " Whether the posting of the cheques in British India at the request express or implied of the appellant	 amounted to receipt of sale proceeds in British India ?" These were two totally different questions	 and it was held that the High Court could not decide a matter which was different from that decided by the Tribunal	 nor call for a statement of the case bearing on this new matter. The proposition laid down in the Jehangir Vakil Mills case (1)	 finds support from yet another case of this Court decided very recently. In Kusumben D. Mahadevia vs Commissioner of Income tax Bombay (2)	 it was observed: " In our opinion	 the objection of the assessee is well founded. The Tribunal did not address itself to the question whether the Concessions Order applied to the assessee. It decided the question of assessability on the short ground that the income had not arisen in Baroda but in British India. That aspect of the matter has not been touched by the Bombay High Court. The latter has	 on the other hand	 considered whether the Concessions Order applies to the assessee	 a matter not touched by the Tribunal. Thus	 though the result is the same so far as the assessment is concerned	 the grounds of decision are entirely different. (1) ; (2) ; 	421. 219 Section 66 of the Income tax Act which confers jurisdiction upon the High Court only permits a reference of a question of law arising out of the order of the Tribunal. It does not confer jurisdiction on the High Court to decide a different question of law not arising out of such order. It is possible that the same question of law may involve different approaches for its solution	 and the High Court may amplify the question to take in all the approaches. But the question must still be the one which was before the Tribunal and was decided by it. It must not be an entirely different question which the Tribunal never considered. " It follows from this that the enquiry in such cases must be to see whether the question decided by the Tribunal admits the consideration of the new point as an integral or even an incidental part thereof. Even so	 the supplemental statement which the Tribunal is directed to submit must arise from the facts admitted and/or found by the Tribunal	 and should not open the door to fresh evidence. The fact that in Ogale Glass Works case (1)	 the Bombay High Court had asked for a supplemental statement in the same way as in the Jehangir Vakil Mills case (2 )	 and this Court did not rule out the new matter	 cannot help the assessee in the present case	 because the jurisdiction of the High Court was not questioned	 as it had been done in the Jehangir Vakil Mills case	 or has been done here. We have thus to see whether in this case the question which was decided and which has been referred to the High Court admits the return of the case for a supplemental statement on the lines indicated by the High Court in the order under appeal. At the very start	 one notices a difference in the question of law in this case and the Ogale Glass Works case (3)	 on the one hand	 and the question of law in the Jehangir Vakil Mills case (2)	 on the other. In the former two cases	 the question is very wide	 while in the latter it is extremely narrow. This can be Been by placing the three questions side by side as below : (1) I. Tax Reference No. 19 of 1949 of the Bombay H. C. decided on September 17	 1951. (2) ; (3) 220 Jehangir Vakil Mills case " Whether the receipt of the cheques in Bhav nagar amounted to receipt of the sale proceeds in Bhavnagar ?" Ogale Glass Works case " Whether on the facts of the case	 income	 profits and gains in respect of sales made to the Government of India was received in British India within the meaning of Section 4(1)(a) of the Act ?" This case "Whether on the facts and circumstances of the case the profits and gains in respect of the sales made to the Government of India were received by the assessee in taxable territories ?" It is thus quite plain that the question as framed in this case can include an enquiry into whether there was any request	 express or implied	 that the amount of the bills be paid by cheques so as to bring the matter within the dicta of this Court in the Ogale Glass Works case (2) or Jagdish Mills case (3). The first limit to the jurisdiction of the High Court as laid down by this Court is thus not exceeded by the High Court in exercising its powers under section 66(4) of the Income tax Act. The question is wide enough to include the alternative line of approach that if there was a request	 express or implied	 to send the amount due under the bills by cheque	 the post office would be the agent of the assessee	 and the income was received in the taxable territory when the cheques were posted. (1) ; (2) (3) ; 221 The next question is whether the High Court has transgressed the second limitation implicit is section 66(4)	 that is to say	 that the question must arise out of the facts admitted and/or found by the Tribunal. The High Court has observed that	 ". . it would be necessary for the Appellate Tribunal to find inter alia whether the cheques were sent to the assessee firm by post or by hand and what directions	 if any	 bad the assessee firm given to the Department in that matter. " If the Tribunal has to make a fresh enquiry leading to the admission of fresh evidence on the record	 then this direction offends against the ruling of this Court in the Jehangir Vakil Mills case (1). If	 however	 the direction be interpreted to mean that the Tribunal in giving the finding must confine itself to the facts admitted and/or found by it	 the direction cannot be described as in excess of the jurisdiction of the High Court. It would have been better if the High Court had given directions confined to the record of the case before the Tribunal; but	 in the absence of anything expressly to the contrary	 we cannot bold that the direction would lead inevitably to the admit ting of fresh evidence. This	 at least	 now cannot be done	 since the Jehangir Vakil Mills case (1)	 has prohibited the admission of fresh evidence. In our opinion	 the present case does not fall within the rule in the Jehangir Vakil Mills case (1)	 and is distinguishable. In the result	 the appeal fails	 and is dismissed with costs. Appeal dismissed.

The appellant entered into contract with Government for the supply of goods	 and in the assessment year 1942 43 Rs. 10	80	653 and in the assessment year 1943 44	 Rs. 7	45	336 were assessed as its income by the Income tax Officer. The supplies to Government were made for. Jaipur by the appellant	 and payment was by cheques which were received at Jaipur. The contention of the appellant was that this income was received at Jaipur outside the then taxable territories. This contention was not accepted by the Income tax Appellate Tribunal	 Delhi. The appellant then applied for a reference to the High Court under section 66(1) of the Indian Income tax Act	 and by its order dated December 10	 1952	 the Tribunal referred the following question for the decision of the High Court. " Whether on the facts and circumstances of the case the profits and gains in respect of the sales made to the Government 211 of India were received by the assessee in the taxable terri tories ?" The High Court remanded the case to the Tribunal for a supplemental statement of case calling for a finding on the question " whether the cheques were sent to the assessee firm by post or by hand and what directions	 if any	 had the assessee firm given to the department in the matter ". The appellant questioned the order of the High Court relying on the decision in New Jehangir Vakil Mill 's case; 	 Held	 that the enquiry in such cases must be to see whether the question decided by the Tribunal admits of the consideration of the new point as an integral or an incidental part thereof. The supplemental statement which the Tribunal is directed to submit must arise from the facts admitted and/or found by the Tribunal and should not open the door to fresh evidence. Held	 further	 that the question as framed in this case was wide enough to include an enquiry into whether there was any request	 express or implied	 that the amount of the bills be paid by cheques so as to bring the matter within the dicta of this Court in the Ogale Glass Works case	 [1955] 1 S.C.R. 185 or Jagdish Mills case; 	 In the absence of anything expressly said in the Order of the High Court to the contrary	 it cannot be held that the direction given would lead inevitably to the admitting of fresh evidence as that has been prohibited by the New Jehangir Vakil Mills case. The New Jehangir Vakil Mills Ltd. vs The Commissioner of Income tax	 ; 	 distinguished. Jagdish Mills Ltd. vs Commissioner of Income tax	 ; 	 Keshav Mills Co. Ltd.	 vs Commissioner of Income tax	 	 Sir Sobha Singh vs Commissioner of Income tax	 	 Kirloskar Bros. Ltd.v. Commissioner of Income tax	 [1952] 21 I.T.R. 82	 Commissioner of Income tax vs Ogale Glass Works Ltd. 	 Commissioner of Income tax vs Kirloskar Bros. Ltd.	 and Mrs. Kusumben D. Mahadevia	 Bombay vs Commissioner of Income tax	 Bombay	 ; 	 referred to.