Statutory reference requires specific questions of law in the application; courts will not compel a reference without them.

A statutory reference under excise law requires the applicant to use the prescribed form and specifically state the questions of law arising from the Tribunal's order. The High Court will not compel the Tribunal to state a case unless there was a proper formulated demand before it and the Tribunal refused that demand. Where no question of law is specifically framed in the application, there is no valid basis for the court to direct a reference. The petition was therefore not maintainable and the attempt to secure a compelled reference failed.

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Issues: Whether the assessee, having failed to specifically formulate questions of law in the prescribed reference application, could obtain a direction compelling the Tribunal to refer questions to the High Court under the reference provisions of the excise law.

Analysis: The statutory scheme required an application in the prescribed form, and the form itself obliged the applicant to state the questions of law arising from the Tribunal's order and to require reference of those questions. The reference jurisdiction under the relevant provision could be invoked only after a proper application had been made and the Tribunal had refused to state the case on the questions so formulated. Since no question of law had been specifically formulated in the application, there was no proper demand before the Tribunal and no basis for the High Court to frame questions for the applicant or compel a reference.

Conclusion: The petition was not maintainable and the attempt to compel a reference failed.

Ratio Decidendi: A party seeking a statutory reference must specifically formulate the questions of law in the prescribed application, and the High Court will not compel the Tribunal to state a case where no such formulated demand was made.

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