Maintainability of section 11(4) application ends once reference is withdrawn, even after a refund order.

An application under section 11(4) of the U.P. Sales Tax Act, 1948 was maintainable only while the reference application remained pending before the revising authority. Withdrawal of the reference brought the reference proceeding to an end, and a prior refund order did not keep the matter alive. The assessee's failure to collect the refunded amount did not alter that legal position. The application was therefore not maintainable and was rejected.

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Issues: Whether an application under section 11(4) of the U.P. Sales Tax Act, 1948 was maintainable after the reference application had been withdrawn and a refund order had already been passed.

Analysis: The application under section 11(4) could be made only while a reference application remained pending on the record of the revising authority. Once the reference application was withdrawn, the reference proceeding came to an end and did not survive. The fact that the assessee did not collect the refunded amount did not keep the matter alive or take it outside the effect of the withdrawal and refund order.

Conclusion: The application under section 11(4) was not maintainable and was rejected.

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