Reference on question of law must arise from the review order; otherwise it is not maintainable.

Section 42(1) of the Haryana General Sales Tax Act, 1973 permits reference only on a question of law arising out of the relevant order. The review order merely declined review of the earlier appellate decision and did not itself decide whether D.O.R.B. independently constituted cattle feed. Because the referred question did not emerge from the review order, the statutory condition for reference was not met, and the reference was declined.

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Issues: Whether a question of law could be referred under section 42(1) of the Haryana General Sales Tax Act, 1973 from an order declining review under section 41 of the Act.

Analysis: The reference power under section 42(1) extends only to questions of law arising out of the relevant order. The order dated 2 April 2002 merely declined review of the earlier appellate order and did not itself decide the question whether D.O.R.B. independently constituted cattle feed. Since the referred question did not emerge from the review order, the statutory condition for reference was not satisfied.

Conclusion: The question was not referable from the review order, and the reference was declined.

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