1956 (5) TMI 28

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....the Judge (Revisions), Sales Tax, under section 10 of the U.P. Sales Tax Act, 1948. Instead of finally disposing of these applications the Judge (Revisions) has made a consolidated reference to this Court and has asked for the decision by it of two questions of law. The question is whether such a reference is competent. Section 11 of the Act, as in force at the material time, made provision for t....

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.... 113 of the Code to state a case and refer it to the High Court is expressly made subject to such conditions and limitations as may be prescribed. These are to be found stated in Order 46, rule 1, which makes it clear that a reference can be made to the High Court only in a suit or an appeal in a suit. Secondly, section 141 extends only the procedure provided in the Code to the proceedings specifi....