Conflicting Tribunal views on a question of law justified reference to the High Court for decision.

Conflicting views of different Tribunal Benches on a question of law justified allowing the reference application and sending the framed questions to the High Court. The Tribunal treated the admitted divergence of opinion as making the matter fit for reference rather than rejection at the Tribunal stage, and directed that the questions of law be referred for decision. The stated principle is that where the Tribunal records conflicting views on a legal issue, the matter is appropriate for reference to the High Court.

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Issues: Whether the reference application should be allowed and the questions of law referred to the High Court in view of conflicting views of different Benches of the Tribunal.

Analysis: The order records that the dispute arose from a difference of opinion between Members on the admissibility of reference. It notes that different Benches of the Tribunal had taken differing views on the relevant issue and that the questions were properly framed for reference. On that basis, the matter was treated as one fit for reference to the High Court rather than for rejection at the Tribunal stage.

Conclusion: The reference application was allowed and the questions of law were directed to be referred to the High Court.

Ratio Decidendi: Where the Tribunal records conflicting views on a question of law, the matter is fit to be referred to the High Court for decision.

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