Reference on questions of law upheld where Tribunal's order gave rise to issues under the Gold Control Act.

Under the Gold Control Act reference provision, the High Court may direct the Tribunal to state a case where the proposed questions of law arise from the Tribunal's order. The court examined the order and found that the Revenue's questions, including issues concerning Section 6(2) and Section 27(1), were referable. Once that statutory condition was met, a direction to make the reference followed, and the reference petition succeeded in favour of the Revenue.

---

---

Issues: Whether the questions of law proposed by the Revenue arose from the Tribunal's order so as to warrant a reference to the High Court.

Analysis: The petition was filed under Section 82(B)(iii) of the Gold Control Act seeking a direction to the Tribunal to state a case and refer the questions of law. The Court examined the Tribunal's order and was satisfied that the identified questions, including those relating to Section 6(2) and Section 27(1), did arise for consideration. Once the questions were found to be referable, the statutory condition for directing a reference stood satisfied.

Conclusion: The questions of law were held to arise for decision, and the direction to the Tribunal to state the case and refer them was granted in favour of the Revenue.

Final Conclusion: The reference petition succeeded, and the Tribunal was required to make a reference on the questions identified.

Ratio Decidendi: Where the High Court is satisfied that a question of law does arise from the Tribunal's order under the governing reference provision, it may direct the Tribunal to state the case and refer that question for decision.

---