Incomplete statement of case cannot support reference; Tribunal must add omitted questions before the High Court answers the controversy.

An incomplete statement of case under section 44(3) of the Madhya Pradesh General Sales Tax Act, 1958 cannot support adjudication of a reference where earlier directed questions of law have been omitted. The High Court required the Tribunal to make the necessary additions and alterations, including the omitted questions, and to comply fully with the prior direction within the time fixed. The reference was not decided on merits; instead, the matter was sent back for completion of the case stated so the referred controversy could be answered on a proper record.

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Issues: Whether the Tribunal had properly complied with the direction to state the case and refer all the questions of law, and whether the High Court should decide the reference on the incomplete statement of case.

Analysis: The reference was governed by section 44(3) of the Madhya Pradesh General Sales Tax Act, 1958, which empowers the High Court to require the Tribunal to state the case and refer it. The Court found that the Tribunal had omitted the questions earlier directed to be referred in the connected matter, and that the statement of case was insufficient to enable adjudication of the referred question. In those circumstances, the Court required the Tribunal to make appropriate additions and alterations and to comply fully with the earlier direction within the time fixed.

Conclusion: The existing reference was not decided on merits; the Tribunal was directed to complete the statement of case and refer the additional questions, and the matter was sent back for further compliance.

Final Conclusion: The proceeding was disposed of by directing the Tribunal to cure the defect in the reference and supply the additional case and questions before the High Court could answer the controversy.

Ratio Decidendi: Where the statement of case is incomplete and does not enable the High Court to answer the referred question, the Court may require the Tribunal to make the necessary additions and alterations and cannot decide the reference on that deficient record.

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