https://www.taxtmi.com/caselaws?id=73157 A reference under Section 82B(1) of the Gold (Control) Act, 1968 was held not maintainable because the proposed questions did not arise from the Tribunal's earlier order. The Tribunal found that ownership of the seized gold had not been established in favour of the deceased father, and the applicants were neither proved owners nor persons concerned under the Act. As the foundational claim of ownership failed, there was no legal basis to refer questions on notice or succession rights to the High Court, and the reference application was dismissed. en-us Mon, 15 Jun 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73157 A reference under Section 82B(1) of the Gold (Control) Act, 1968 was held not maintainable because the proposed questions did not arise from the Tribunal's earlier order. The Tribunal found that ownership of the seized gold had not been established in favour of the deceased father, and the applicants were neither proved owners nor persons concerned under the Act. As the foundational claim of ownership failed, there was no legal basis to refer questions on notice or succession rights to the High Court, and the reference application was dismissed. Case-Laws Central Excise Mon, 15 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73157