Report No. 79
High Courts also hear references under the laws relating to direct taxes, made by the Income-tax Appellate Tribunal and under the laws relating to certain other taxes made by the competent authority. They are also vested with jurisdiction to hear references for the confirmation of death sentence under the Code of Criminal Procedure.1 Under the same Code,2 High Courts (and other Courts also) can be consulted by the Government in certain matters concerned with exercise of the prerogative of mercy (application for suspension or remission of sentence). Then, there are civil references heard under statutory provisions. Some examples of such provisions are given below:
1. Section 113, Code of Civil Procedure, 1908.
2. Order 46, rule 1, Code of Civil Procedure, 1908.
3. Section 69, Presidency Small Cause Courts Act, 1882.
4. Sections 11 and 17, Provincial Small Cause Courts Act, 1887.
Under the Contempt of Courts Act,3-4 a subordinate court can make a reference to the High Court in regard to contempt of court.
1. Sections 366 to 368, Code of Criminal Procedure, 1973.
2. Section 432, Code of Criminal Procedure, 1973.
3. Section 15, Contempt of Courts Act, 1971.
4. See D.B. Vora (in re:), 1974 Cr ILI 899 (Del).