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PETITIONER: SETH PREMCHAND SATRAMDAS
Vs.
RESPONDENT: THE STATE OF BIHAR.
DATE OF JUDGMENT: 30/11/1950
BENCH: FAZAL ALI, SAIYID BENCH: FAZAL ALI, SAIYID MUKHERJEA, B.K. AIYAR, N. CHANDRASEKHARA
CITATION: 1951 AIR 14 1950 SCR 799 CITATOR INFO : R 1952 SC 324 (13,23) R 1963 SC1484 (6) R 1964 SC1897 (8) E 1968 SC 733 (7) RF 1986 SC 421 (37)
ACT: Bihar Sates Tax Act (VI of 1944) s. 21 (3)--Order of High Court refusing to require Board of Revenue to state case--Appeal to Federal Court--Maintainability--Letters Patent Patna High Court:, cl. 31--"Final Order"--Order in exercise of advisory jurisdiction of High Court.
HEADNOTE: No appeal lay to the Federal Court from an order of the Patna High Court dismissing an application under s. 21(3)of the Bihar Sales Tax Act, 1944, to direct the Board of Reve- nue, Bihar, to state a case and refer it to the High Court. Such an order is not a‘ "final order" within the meaning of cl. 31 of the Letters Patent of the Patna High Court, inas- much as an order of the High Court under s. ’21 (3) is advisory and standing by itself does not bind or affect the rights of the parties though the ultimate order passed by the Board of Revenue may be based on the opinion expressed by the High Court. Nor is such an order passed by the High Court in the exercise either of i...