Delhi Cotton And General Mills Co. vs The Income Tax Commissioner on 26 July, 1927
2. The same principle appears to have been applied by their Lordships in Delhi Cloth and General Mills Co. Ltd. v. Income tax Commissioner, Delhi 54 I.A. 421 : 10 Ind. Cas. 156 : A.I.R. 1927 P.C. 242 : 4 O.W.N. 1053 : 8 P.L.T. 791 : 25 A.L.J. 964 : 53 M.L.J. 819 : 47 C.L.J. 1 : 30 Bom. L.R. 60 : I.L.T. 40 Lah. 1 : 32 C.W.N. 237 : 29 P.L.R. 37 : (1928) M.W.N. 95 : 27 L.W. 179 (P.C.), where the wrods in Sub-section 2, Section 66(A), of the Indian Income Tax Act, 1922, were textually the same as the concluding words of Section 109(c) Civil Procedure Code. It would, therefore, seem to follow that the certificate is not to be granted as a matter of course, but can be granted where the case is otherwise a fit one for appeal to His Majesty in Council.