P.A.JOSE ETC. Vs. COMMISSIONER OF WEALTH TAX, KOTTAYAM ETC

Supreme Court of India (Full Bench (FB)- Three Judge)

Appeal (Civil), 5489-90 of 2015, Judgment Date: Jul 15, 2015

                                                              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 ETC.                                                   Appellant(s)

                                VERSUS

COMMISSIONER OF WEALTH TAX, KOTTAYAM ETC                        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.

      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.
      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.