ARBIND KUMAR SINGH vs NAND KISHORE PRASAD & ORS.

The Supreme Court held that the term 'civil proceedings' in Article 133 encompasses all proceedings affecting civil rights, thus allowing the High Court to grant a certificate in a proceeding under Article 226. The Court clarified that the liability to pay transport tax arises from statutory injunction rather than an assessment order, confirming the appellant's tax liability on the date of the permit order. The failure to produce a clearance certificate for the tax justified the cancellation of the permit, and the appeal was dismissed.