https://www.taxtmi.com/caselaws?id=127535 Section 141 of the Code of Civil Procedure extends only procedural provisions to other civil proceedings and does not create substantive jurisdiction to make a reference to the High Court. A reference under section 113 read with Order 46, Rule 1 is maintainable only in a suit or an appeal in a suit, while references under the U.P. Sales Tax Act must follow the statutory reference mechanism in section 11. A consolidated reference by a Judge (Revisions) under section 10 of the U.P. Sales Tax Act could therefore not be entertained under section 113 read with section 141, and the references were held incompetent and rejected with costs. en-us Wed, 09 May 1956 00:00:00 +0530 Mon, 11 Mar 2013 18:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127535 Section 141 of the Code of Civil Procedure extends only procedural provisions to other civil proceedings and does not create substantive jurisdiction to make a reference to the High Court. A reference under section 113 read with Order 46, Rule 1 is maintainable only in a suit or an appeal in a suit, while references under the U.P. Sales Tax Act must follow the statutory reference mechanism in section 11. A consolidated reference by a Judge (Revisions) under section 10 of the U.P. Sales Tax Act could therefore not be entertained under section 113 read with section 141, and the references were held incompetent and rejected with costs. Case-Laws VAT and Sales Tax Wed, 09 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127535