Special statutory jurisdiction under sales tax law requires strict compliance with authorised applicant requirements for a valid reference.

Special jurisdiction under section 25 of the Bihar Sales Tax Act, 1947 could be invoked only by the dealer or the Commissioner, because the statute confined both the right to seek a reference and the right to challenge refusal of a reference to those authorised persons. A misdescription or procedural irregularity could not cure the absence of competence where the application was not made by a statutorily authorised applicant. The High Court therefore lacked jurisdiction to answer the referred questions, and the reference was held incompetent.

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Issues: Whether the High Court could entertain a reference under section 25 of the Bihar Sales Tax Act, 1947 when the application to the High Court against refusal of reference was made on behalf of the State and not by the Commissioner of Sales Tax or the dealer.

Analysis: The statutory scheme of section 25 conferred a special and limited jurisdiction. The right to require a reference under sub-section (1) and the right to move the High Court against refusal under sub-section (2)(b) were confined to the dealer or the Commissioner. The Court held that the preliminary statutory requirements had to be strictly satisfied before the High Court could assume jurisdiction. A misdescription or procedural irregularity could not cure the want of competence where the application itself was not made by an authorised person. The opposite party was therefore entitled to challenge the competence of the reference at the stage of hearing.

Conclusion: The reference was incompetent and the High Court had no jurisdiction to answer the questions referred.

Ratio Decidendi: Where a statute confers special jurisdiction, the conditions precedent to the exercise of that jurisdiction must be strictly complied with, and a reference application under section 25 of the Bihar Sales Tax Act, 1947 is maintainable only if made by the persons authorised by the statute.

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