ORDER OF REFERENCE

This is an application for leave to appeal to the Supreme Court. This application arises out of our judgment in Miscellaneous Civil Case No. 258 of 1951 decided on the 25th April, 1952, and since reported in 1952 N.L.J. 373 ([1952] 3 S.T.C. 343).

2. The matter concerns the assessment of sales tax for the quarter ending with 12th November, 1947. The applicants had applied under Section 23 of the Central Provinces and Berar Sales Tax Act, 1947, requesting the Board of Revenue to refer certain questions of law for decision by this Court. That application was rejected. The applicants then applied to this Court and the Chief Justice directed the Board of Revenue to refer certain questions for decision by this Court.

3. The questions were referred to this Court and by our judgment we answered those questions. The present application is made for leave to appeal to the Supreme Court. The question is whether our decision amounts to "a judgment, decree or final order" within Articles 132 and 133 of the Constitution. There have been some decisions which lay down that appeal does not lie in such matters and the decision is not a "judgment, decree or final order". See Tobacco

Click Here to Read the rest of this document