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 Manufacturers (India) Ltd. v. The State (A.I.R. 1951 Pat. 29; 2 S.T.C. 73 (F.B.)), per Sarjoo Prasad and Rai, JJ.; Shearer, J., contra, and Pahlad Rai & Co. v. Commissioner of Income-tax ([1952] 21 I.T.R. 523). Since the matter is important we think that this question should be authoritatively settled by a Full Bench. Let the papers be laid before my Lord the Chief Justice with a recommendation that a Full Bench be constituted to decide this application.

In accordance with the abovesaid order of reference the case came up for hearing before the Full Bench and the following judgments were delivered:-

Advocates Appeared:

R. S. Dabir and R. M. Hajarnavis, for the assessees.

T. P. Naik and W. K. Sheorey, for the State.

JUDGMENT

HIDAYATULLAH, J. - This is an application for leave to appeal to the Supreme Court against the decision of Choudhuri, J., and myself in Miscellaneous Civil Case No. 258 of 1951, decided on the 25th April, 1952, on a reference from the Board of Revenue, Madhya Pradesh. The decision of the Division Bench has since been reported in 1952 N.L.J. 373 ([1952] 3 S.T.C. 343).

2. The reference was occasioned in a case arising out of sales tax proceedings. The learned Chief Justice directed the Board on the application of the assessee to state a case and to refer certain questions for the decision of the High Court. Those questions were answered by the Division Bench, and it is against that judgment that the applicant proposes to file an appeal before the Supreme Court. The case was at first before a Division Bench consisting of Choudhury, J., and myself, but on a reference by the Bench that the point involved was important, it has been referred to this Full Bench for decision.

3. The question that arises is :-

"Does an appeal lie against the judgment of the High Court on a reference by the Board of Revenue under the Central Provinces and Berar Sales Tax Act, 1947 ?"

4. Section 23 of the Act, inter alia, provides as follows :-

"(5) The High Court upon the hearing of a reference under this section shall decide the question of law raised thereby and shall deliver judgment thereon containing the grounds of decision and shall send to the Tribunal a copy of the judgment under the seal of the Court and the signature of the Register, and the Tribunal shall dispose of the case accordingly."

5. It is contended that the judgment of the High Court is appealable under Article 133(1)(a) or (c) of the Constitution of India because it is a civil proceeding and involves an amount exceeding Rs. 20,000 or is otherwise fit for appeal under clause (1)(c) ibid, and, alternatively, that even if it were not a civil proceeding, it is "other proceeding" and falls within Article 132(1) ibid, inasmuch as it involves a substantial question of law as to the interpretati

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