( 1 ) THE question that arises for our consideration in this full bench reference does not seem to have been considered by any court. Perhaps the reason is so it seems to us that the answer is very obvious. "the question referred to us is "whether in a reference which is pending or where an application has been filed under section 256 (2) of the Income Tax Act or section 45 (2) of the Delhi Sales Tax Act the High Court has jurisdiction to grant stay of recovery of tax ?" The question is one of law for the court, and is not an issue of fact.

( 2 ) IN a sales tax case the Appellate Tribunal Sales Tax referred one question for the opinion of this court under section 45 (1) of the Delhi Sales Tax Act, 1975 (the Act ). Other questions which the dealer wanted it to refer for the opinion of this court were refused by the Tribunal. The dealer therefore has made an application under section 45 (2) for an order to the Tribunal to state those questions for opinion which it has refused to refer. When these matters were before the court the dealer made an application for stay of the recovery of Rs. 1,39,698 which the sales tax officer had raised as a demand against the d