JUDGMENT

B.P. JEEVAN REDDY, J.

(1) J.- These appeals are preferred against the judgment and order of the Madhya Pradesh High court rejecting the applications filed by the assessee under Section 256(2 of the Income Tax Act, 1961. The assessee had requested the High court to direct the tribunal to state the following question of law for its opinion:

"WHETHER on the facts and in the circumstances of the case, the applicant could be refused registration under Section 185 of the Income Tax Act, 1961 on the ground that its constitution was illegal for breach of the provisions of clause VI of the General Licence Conditions made under the Excise Rules, although no action was taken by the Collector for cancellation of the licence under clause 14 of the Licence in Form CS No. 3, in spite of written intimation, dated 27/4/1967 about its constitution."

(2) THE High court rejected the applications on the ground that the question sought to be raised by the assessee was concluded against it by two decisions of that court, viz., COMMISSIONER OF INCOME TAX v. Sheonarayan Harnarayan and COMMISSIONER OF INCOME TAX v. Pagoda Hotel and Restaurant .

(3) A licence f