The judgment of the court was delivered by

SHAH, AG. C. J.--The High Court, in rejecting the application under section 66(2) of the Indian Income-tax Act, after issuing the rule, has not delivered any judgment. We are of the view that this is not the correct procedure to be followed. The High Court should have recorded some reasons for refusing to entertain the application in respect of the two questions raised by the party before it.

The order of the High Court is set aside and the case is remanded to the High Court to be dealt with and disposed of in accordance with law. No order as to costs.

Appeal allowed. Case remanded