Referable question under section 35G turns on plain reading of a taxing notification and proper legal framing

A question is referable under section 35G only if it arises as a proper question of law from the Tribunal's order; a broadly framed request for general review is not maintainable. An unambiguous taxing notification must be construed by its plain words, and its object cannot override clear language. On that approach, the dispute over whether the expression "remained closed" in Notification No. 283/82-CE covered clearances during the relevant period was held to raise a referable question, but the remaining questions were held not referable.

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Issues: Whether the question on the meaning of the expression "remained closed" in Notification No. 283/82-CE was referable under section 35G, and whether the application for reference was maintainable in respect of the questions raised.

Analysis: The application for reference was confined to questions of law that could properly arise from the Tribunal's order. A broadly framed question seeking a general review of the Tribunal's decision was not referable. Questions seeking interpretation of a taxing notification were rejected where the language was unambiguous, since the object or purpose of the notification could not control clear words. Likewise, recourse to words used in another part of the statute was treated as a settled interpretive method. Applying these principles, the Tribunal held that the dispute on the expression "remained closed" in the notification did raise a referable question, while the other questions did not.

Conclusion: Only the composite question on whether "remained closed" in Notification No. 283/82-CE applied to a case where clearances occurred during the relevant period was referred to the High Court; the remaining questions were held not referable.

Ratio Decidendi: A question is referable under section 35G only if it arises as a proper question of law from the Tribunal's order, and an unambiguous taxing notification must be construed by its plain language without recourse to its purpose.

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