Reference on documentary evidence upheld for one question, while the remaining proposed questions were rejected.

Documentary material filed at the assessment stage could be taken into account for deciding whether a proposed question of law arose under section 44(2)(b) of the M.P. General Sales Tax Act, 1958. The Madhya Pradesh High Court held that the first question framed by the assessee did require consideration and directed the Board of Revenue to refer the statement of case on that question. The remaining two questions were not found to warrant reference and were rejected. The reference application therefore succeeded only in part, limited to the first question.

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Issues: Whether the Board of Revenue was justified in refusing to accept appendix certificates produced at the appellate stage and whether the first question framed by the assessee required a reference to the High Court.

Analysis: The application was under section 44(2)(b) of the M.P. General Sales Tax Act, 1958. The Court found that the first proposed question did arise for consideration because documentary material filed at the time of assessment ought to be taken into account. On that basis, the Court directed the Board of Revenue to send the statement of case on that question. The remaining two questions were not found to warrant an answer and were rejected.

Conclusion: The first question was accepted for reference in favour of the assessee, while the other two questions were rejected.

Final Conclusion: The application succeeded only to the extent of the first question, and the matter was otherwise declined.

Ratio Decidendi: A question requiring consideration of documentary evidence available at the relevant stage can justify a reference where the statutory conditions for reference are satisfied.

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