The following questions have been referred to us—

(1) Whether a rectification u/s 17 of Rajasthan Sales Tax Act can be made on the basis of subsequent judgment of a High Court or Supreme Court.

(2) Whether second application under sec. 17 of the Rajasthan Sales Tax Act can be sustained on the same point on which previous application had been rejected by the Board.

(3) Whether a mistake committed by the authorised representative of a party by not citing a ruling in existence at the time of hearing, can be a good ground for rectification under sec. 17.

The facts leading to the reference have been stated by the Division Bench, making the reference, as follows: —

"The facts of this case in brief are that the Board of Revenue had in the three revision petitions filed by the State against this applicant firm accepted the revisions on 1-3-1968 and declared that the applicant firm was liable to pay tax on the sale of tin containers of oil. The applicant firm thereupon presented a rectification application on 2-8-1968 against this revisional order of the Board on the plea that the Honble High Court of Rajasthan had in the case of M/s Ghasi Ram Mangilal vs. State decided on 13-7 68 (and reported

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