Tax reference records: Tribunal orders and statement of case must be filed, and missing documents may be produced on Registry direction.

In tax reference proceedings, the Appellate Tribunal's order and any statutory statement of the case are treated as essential records for the Court's consideration, and the Registry is directed to insist on their production. Where the appellant or petitioner does not file these documents, the Registry may require the respondent to produce them if available. The Registrar General is to ensure that this practice is enforced in all income-tax and allied tax matters coming before the Court on reference. The Court also declined to dismiss the appeal solely for non-production of these documents and granted the Revenue four weeks to file them.

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Outcome: The matter was not finally decided and the Revenue was granted time to produce the Tribunal order and statement of the case, with the case directed to be listed after four weeks.

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