SETH PREMCHAND SATRAMDAS vs THE STATE OF BIHAR.

The Supreme Court ruled that no appeal lies to the Federal Court from an order of the Patna High Court under Section 21(3) of the Bihar Sales Tax Act, 1944, as such an order is not a 'final order' under Clause 31 of the Letters Patent. The Court held that the High Court's order is advisory and does not bind the parties, nor does it fall under appellate or original jurisdiction as defined in the clause. The judgment disapproved the precedent set in Feroze Shah Kaka Khel v. Income-tax Commissioner, Punjab (A.I.R. 1931 Lab. 138).