Appellate Tribunal rules Reference application must be filed before July 1, 1999 The Appellate Tribunal CEGAT, New Delhi held that a Reference application can only be filed before the Tribunal for orders under Section 129B issued ...
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Appellate Tribunal rules Reference application must be filed before July 1, 1999
The Appellate Tribunal CEGAT, New Delhi held that a Reference application can only be filed before the Tribunal for orders under Section 129B issued before July 1, 1999. Since the final order in this case was made after that date, the Tribunal deemed the Reference application not maintainable and directed the appellants to approach the High Court under Section 130-A for the same. The Tribunal instructed the registry to return the papers to the appellants for submission to the appropriate forum.
The judgment by Appellate Tribunal CEGAT, New Delhi states that a Reference application can only be filed before the Tribunal for orders under Section 129B passed before July 1, 1999. The final order in this case was passed after that date, so no reference lies to the Tribunal. The Reference Application should be made to the High Court under Section 130-A. The Tribunal rejected the Reference application as not maintainable and directed the registry to return the papers to the appellants for presentation before the proper forum.
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