Finality of earlier reference decision bars reopening despite later Supreme Court ruling on the same questions.

Identical reference questions already decided in an earlier Division Bench ruling were treated as concluded after the Revenue's special leave challenge was dismissed. The later Supreme Court decision did not justify reopening the reference or answering it afresh on the same subject-matter. The Court therefore declined to disturb the prior determination and indicated that the Revenue could pursue any other remedy available in law. The reference was answered consistently with the earlier decision, preserving finality where the issues and factual setting were the same.

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Issues: Whether the reference could be reopened and answered afresh in view of a later Supreme Court decision, despite the identical questions having already been answered in an earlier Division Bench decision and the Revenue's challenge having been dismissed.

Analysis: The questions raised were identical to those already decided by the Court in an earlier matter arising from the same subject-matter. The subsequent dismissal of the Revenue's special leave petition rendered that decision final. In these circumstances, the Court declined to reopen the concluded matter merely on the basis of a later Supreme Court judgment and left it open to the Revenue to pursue any other remedy available in law.

Conclusion: The reference was not reopened and was answered in accordance with the earlier decision.

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