Reference under sales tax law not maintainable against rectification order, as it did not affect tax liability.

A reference application under section 61 of the Bombay Sales Tax Act, 1959 was not maintainable against an order passed in rectification proceedings, because such an order is not an appellate order and does not constitute an order affecting liability to pay tax, penalty, interest, or forfeiture. The Court applied the statutory requirement that a reference lies only from an order in appeal giving rise to a question of law, and relied on prior Division Bench authority construing similar sales tax language. The application was therefore rightly dismissed as misconceived.

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Issues: Whether a reference application under section 61 of the Bombay Sales Tax Act, 1959 was maintainable against an order passed on rectification proceedings, and whether such an order could be treated as an order affecting liability to tax, penalty, or interest.

Analysis: Section 61(1) permits a reference only where the Tribunal's order is passed in appeal, affects liability to pay tax, penalty, interest, or forfeiture, gives rise to a question of law, and is sought within the prescribed period. The order impugned before the Court was not the appellate order itself but an order passed on an application for rectification. An order on rectification does not answer the statutory description of an order affecting liability to pay tax, penalty, or interest. The Court relied on earlier Division Bench decisions construing similar language under the sales tax law, which held that rectification orders do not satisfy that requirement.

Conclusion: The reference application was not maintainable and was rightly dismissed as misconceived.

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