https://www.taxtmi.com/caselaws?id=127476 Special jurisdiction under section 25 of the Bihar Sales Tax Act, 1947 could be invoked only by the dealer or the Commissioner, because the statute confined both the right to seek a reference and the right to challenge refusal of a reference to those authorised persons. A misdescription or procedural irregularity could not cure the absence of competence where the application was not made by a statutorily authorised applicant. The High Court therefore lacked jurisdiction to answer the referred questions, and the reference was held incompetent. en-us Tue, 24 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 11:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127476 Special jurisdiction under section 25 of the Bihar Sales Tax Act, 1947 could be invoked only by the dealer or the Commissioner, because the statute confined both the right to seek a reference and the right to challenge refusal of a reference to those authorised persons. A misdescription or procedural irregularity could not cure the absence of competence where the application was not made by a statutorily authorised applicant. The High Court therefore lacked jurisdiction to answer the referred questions, and the reference was held incompetent. Case-Laws VAT and Sales Tax Tue, 24 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127476