This article 112B seeks to be very intricate and circumspect in its approach. It is the inevitable result of piecemeal introduction of articles on the subject. I submit that the way in which the present articles have been worded would make it absolutely difficult to realise what they mean, Article 112B tries to give jurisdiction to the Supreme Court over subjects on which “His Majesty in Council” had powers. We are thus linking the rights and powers of the Supreme Court in matters of appeal to the undefined powers of His Majesty in Council. I think instead of proceeding in a roundabout manner like this, the more satisfactory course would have been to say that Income-tax and Acquisition proceedings are subjects on which there would be a right of appeal before the Supreme Court.
