Limitation for tax reference applications controls Board referral rights; untimely filing bars High Court intervention on merits.

Under the Bihar Sales Tax Act, 1944, a reference application to the Board of Revenue had to be filed within sixty days of the order affecting tax liability, and that limitation remained applicable to liabilities arising before repeal. Sections 21(2) and 21(3) operated only after a valid, timely application under Section 21(1); they did not allow a party to bypass the original limitation by approaching the High Court after the Board refused reference. Because the assessee's application to the Board was out of time, the Board's refusal to refer was justified and the High Court was not required to call for a statement of case.

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Issues: Whether the assessee's application to the Board of Revenue for reference to the High Court was barred by limitation under the Bihar Sales Tax Act, 1944, and whether the High Court could require a statement of case despite such bar.

Analysis: The assessment related to a period covered by the Bihar Sales Tax Act, 1944, and the later Act of 1947 did not displace the earlier limitation scheme in respect of liabilities incurred before repeal. Under Section 21(1) of the Bihar Sales Tax Act, 1944, an application for reference had to be made to the Board within sixty days from the order affecting tax liability. Sections 21(2) and 21(3) operate only after a valid and timely application under Section 21(1); they do not permit a party to bypass the initial limitation by moving the High Court within thirty days of the Board's refusal. As the assessee's application to the Board was made beyond the prescribed time, the Board's refusal to refer was justified and the High Court was not bound to call for a case on merits.

Conclusion: The preliminary objection succeeded, the reference was incompetent, and the assessee was not entitled to have the question answered.

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