Reference to High Court requires a real question of law arising from the Tribunal's order, not a pending administrative claim.

Reference under Section 55 of the Chhattisgarh Value Added Tax Act, 2005 is confined to questions of law arising from the Tribunal's order, and the High Court's role is advisory and consultative. A reference may be directed only where the Tribunal's refusal is unjustified because a genuine referable question of law actually emerges from the impugned order. On the stated facts, the Tribunal had dismissed the appeal and declined reference because no question of law arose, and the pending claim before the State Level Committee did not by itself create a referable legal question. The refusal to make a reference was therefore justified.

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Issues: Whether the refusal to make a reference under Section 55 of the Chhattisgarh Value Added Tax Act, 2005 was unjustified and whether any question of law arose from the Tribunal's order warranting a reference to the High Court.

Analysis: Reference under Section 55 is confined to questions of law arising from the order sought to be referred. The jurisdiction exercised by the High Court in such matters is advisory and consultative, and a reference can be directed only where the Tribunal's refusal is not justified because a referable question of law actually arises from the impugned order. On the facts, the Tribunal had dismissed the appeal and thereafter declined reference on the ground that no question of law arose from its order. The pending consideration of the applicant's claim before the State Level Committee did not, by itself, create a referable question of law from the Tribunal's order.

Conclusion: The refusal to make a reference was justified and no question of law was found to arise for reference under Section 55.

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