Reference jurisdiction under sales tax law arises only when a valid application is rejected solely for absence of a question of law.

A valid application under section 11(1) of the U.P. Sales Tax Act must be in writing, filed within time, and accompanied by the prescribed fee; if these statutory conditions are not met, the Revising Authority may reject it without attracting the High Court's reference jurisdiction. The High Court's power under section 11(4) arises only where a valid application is refused solely on the ground that no question of law arises from the order under section 10. Where refusal rests on both a defective application and the absence of a question of law, the condition for invoking section 11(4) is not satisfied, and no direction to state a case can be made.

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Issues: Whether the High Court could require the Revising Authority to state a case under section 11(4) of the U.P. Sales Tax Act when the assessee's application under section 11(1) was defective and the refusal to state the case was also based on grounds other than the absence of a question of law.

Analysis: The right to move the High Court under section 11(4) arises only where the Revising Authority refuses to state the case solely on the ground that no question of law arises out of its order under section 10. An application under section 11(1) must satisfy the statutory conditions of being in writing, being filed within the prescribed time, and being accompanied by the prescribed fee. Where the application is invalid for failure to comply with those conditions, the Revising Authority may reject it without attracting the High Court's reference jurisdiction. If the Revising Authority dismisses the application on the combined grounds of defect in the application and absence of a question of law, the statutory condition for invoking section 11(4) is not fulfilled.

Conclusion: Section 11(4) was inapplicable and the High Court had no jurisdiction to direct a reference.

Ratio Decidendi: The High Court's reference jurisdiction under section 11(4) is available only when a valid application under section 11(1) is refused solely on the ground that no question of law arises.

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