https://www.taxtmi.com/caselaws?id=127245 A High Court decision on a tax reference under Section 23(5) was treated, by the majority, as a "judgment" within Article 132(1) because it finally determined the rights of the parties before that Court, even though consequential revenue action still remained. The Court held that "other proceeding" in Article 132(1) is broad enough to include revenue proceedings, and that the advisory form of the reference does not defeat finality where the legal issue is conclusively answered. The Explanation to Article 132(1) was read as enlarging finality to cover an order that would be sufficient for final disposal if decided in the appellant's favour. A dissent considered the reference merely consultative and not appealable. en-us Thu, 16 Apr 1953 00:00:00 +0530 Wed, 06 Mar 2013 10:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127245 A High Court decision on a tax reference under Section 23(5) was treated, by the majority, as a "judgment" within Article 132(1) because it finally determined the rights of the parties before that Court, even though consequential revenue action still remained. The Court held that "other proceeding" in Article 132(1) is broad enough to include revenue proceedings, and that the advisory form of the reference does not defeat finality where the legal issue is conclusively answered. The Explanation to Article 132(1) was read as enlarging finality to cover an order that would be sufficient for final disposal if decided in the appellant's favour. A dissent considered the reference merely consultative and not appealable. Case-Laws VAT and Sales Tax Thu, 16 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127245