Certificate for appeal unavailable where the High Court only answers a statutory reference in advisory jurisdiction.

A High Court decision delivered while answering a statutory reference in its advisory or consultative jurisdiction under the sales tax law does not attract a certificate for appeal to the Supreme Court under Articles 132 or 133 of the Constitution. The Court treated such a reference answer as outside the ordinary appellate framework and held that the constitutional provisions for certification for appeal do not apply in terms to that jurisdiction. On that basis, an application seeking a certificate under either Article 132(1) or Article 133 was rejected as not maintainable.

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Issues: Whether a certificate for appeal to the Supreme Court could be granted under Articles 132 or 133 of the Constitution against a High Court decision rendered on a reference in its advisory or consultative jurisdiction.

Analysis: The reference was answered by the High Court under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958. The Court relied on the principle that a decision on such a reference is given in advisory or consultative jurisdiction and, on that basis, the constitutional provisions governing certificates for appeal do not apply in terms. The observations relied upon were taken to mean that a certificate cannot be granted under either Article 132(1) or Article 133 where the High Court has merely answered a reference in that jurisdiction.

Conclusion: A certificate for appeal under Articles 132 or 133 was not maintainable against the reference decision, and the application was rejected.

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