Full Judgment Text
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NON-REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 5489-90 OF 2015
[@ SPECIAL LEAVE PETITION (C) NOs. 31781-31782 of 2013]
P.A.JOSE Appellant(s)
VERSUS
COMMISSIONER OF WEALTH TAX, KOTTAYAM Respondent(s)
J U D G M E N T
Delay condoned.
Leave granted.
It has been submitted by the learned counsel for
the appellant that the High Court had committed an
error by not framing substantial question of law as
per the provisions of Section 27A(3) of The Wealth
Tax Act, 1957.
JUDGMENT
The appeal under the said Section can be
admitted only when a substantial question of law is
involved in the appeal and according to sub-Section
(4), the question of law has to be formulated by the
High Court.
Upon perusal of the impugned Judgment, we find
that such a question had not been framed and without
framing a question of law, the appeal had been
decided by the High Court.
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For the aforesaid reason and looking at the
facts of the case, the matter is remitted to the High
Court so that a substantial question of law can be
framed, if any, and the appeal can be heard again.
The impugned order is set aside and the appeals
are, accordingly, disposed of as allowed with no
order as to costs.
.......................J.
[ANIL R. DAVE ]
.......................J.
[ARUN MISHRA]
.......................J.
[AMITAVA ROY]
New Delhi;
July 15, 2015.
JUDGMENT
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