In exercise of the powers under section 32(2) of the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947), the learned Board of Revenue has referred the following questions of law for opinion of this Court :-

(i) Whether on the facts and in the circumstances of the case the Board of Revenue was correct in law in holding that the power under section 31 (1) of the Act could be invoked in the instant cases and the orders of assessment passed by the Superintendent of Taxes could be revised in exercise of powers under section 31 (1) of the Act on the basis of the materials and legal evidence already on - - record at the time of original assessment proceedings ?

(ii) Whether on the facts and in the circumstances of the cafe, the Board of Revenue was correct in law in deciding the appeal against the order passed under section 31 (1) of the Act on the report of the Inspector of Taxes and other materials which were not there on record in the original assessment proceedings ?

(iii) Whether on the facts and in the circumstances of the case, the order passed by the Board of Revenue was vitiated in law for consideration of the report of the Inspector of Taxes dated 18.12.72 submitted to