Finality under sales tax reference procedure bars High Court revisions after Tribunal adjudication

Revisions against the Tribunal's decision on a reference under section 35 of the U.P. Sales Tax Act were held not maintainable before the High Court because section 35 operates as a complete code with the Tribunal as the final forum. The scheme of the provision, including the restricted appellate structure, the finality clause in section 35(5), and the special three-member bench arrangement for appeals, showed legislative intent to end the matter at the Tribunal stage. The amendment replacing the earlier High Court reference with Tribunal adjudication reinforced that interpretation, and treating the order as administrative made a further revision to the High Court inconsistent with the statutory finality.

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Issues: Whether revisions filed against the Tribunal's decision on a reference under section 35 of the U.P. Sales Tax Act were maintainable before the High Court in view of the words "subject to an appeal to the Tribunal, be final" in section 35(5).

Analysis: Section 35 was treated as a complete code for determination of disputed questions, with a limited supervisory structure under which an appeal lies to the Tribunal. The scheme of section 35, including the restriction in sub-section (4), the finality clause in sub-section (5), and the special provision for a three-member bench in appeals under section 35, indicated that the Legislature intended the Tribunal to be the last forum under that section. The amendment by which the earlier reference to the High Court was replaced by the Tribunal reinforced that intent. In view of the binding view that an order under section 35 was administrative in nature, permitting a further revision to the High Court after disposal by the Tribunal would make the finality clause redundant.

Conclusion: The revisions were not maintainable before the High Court and were liable to be dismissed.

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