Swatanter Kumar, C.J.

While construing the provisions of section 25-O of the Industrial Disputes Act, 1947 (hereinafter for brevity referred to as the `Act'), learned Single Judge of this Court took a view that on a Reference under section 25-O, the application for closure is referred and not merely the order passed by the appropriate Government and the Industrial Tribunal would have, therefore, to consider the application for closure de novo (Voltas Employees Union v. Voltas Limited and another, 2002 II CLR 140). In Tilak Nagar Industries Limited v. The Commissioner of Labour, Maharashtra State and others, Writ Petition No.2426 of 2004 (Aurangabad Bench) decided on 6.5.2004, the learned Judge further held that when the Government or Specified Authority decides to review the order and makes a Reference, the whole matter is referred to the Industrial Tribunal for adjudication. It is the application under section 25-O(1) itself which is referred and once a Reference under section 25-O(5) is made, the order passed under subsection (2) automatically gets eclipsed and achieves finality on the conclusion of the matter by the Tribunal. The Reference is not of the order but of t