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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.   

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.