Reference under Rajasthan sales tax law fails where the question of law did not arise from the Board's interim order.

A reference under section 15 of the Rajasthan Sales Tax Act, 1954 is competent only for questions of law arising out of the Board of Revenue's order. Applying the settled test that a question not raised before the Tribunal or considered by it does not arise from its order, the text notes that the Board's 12 March 1970 order was only an ex parte interim stay with notice to show cause. Because the referred questions were neither raised before nor dealt with by the Board, they did not arise out of the order, and the reference was held incompetent.

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Issues: Whether the reference under section 15 of the Rajasthan Sales Tax Act, 1954 was competent, i.e. whether the referred questions of law arose out of the Board's order.

Analysis: Section 15 permits a reference only in respect of questions of law arising out of an order of the Board of Revenue. The expression was construed by the Supreme Court in the context of section 66 of the Indian Income-tax Act, 1922, and the governing test is that a question neither raised before the Tribunal nor considered by it does not arise out of its order. The Board's order of 12 March 1970 was only an ex parte interim order staying recovery and issuing notice to show cause. The referred questions were neither raised before the Board nor dealt with in that order, and therefore fell within the category of questions not arising out of the order.

Conclusion: The preliminary objection was upheld and the reference was held to be incompetent.

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