1971 (4) TMI 86

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....quiring the Board of Revenue to refer the question of law to the High Court. The Board of Revenue refused to refer the same to the High Court. It is argued that the order was passed without giving the petitioner an opportunity of being heard. The only question, therefore, that arises in this case is whether in disposing of the matter under section 21(1) of the Bengal Finance (Sales Tax) Act, the ....

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....efusal. While disposing of the appeal or revisional application, the Board of Revenue acts as a quasi-judicial authority. Any party aggrieved by any order of the Board has a right to apply for review under section 6(2) of the Board of Revenue Act, 1913. If any person is aggrieved by the order under section 20(3) of the Bengal Finance (Sales Tax) Act, under section 21(1) of the Act, he may apply t....

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....o the High Court or may refuse to refer the same. This provision is analogous to the provision regarding reference under the Income-tax Act. If the Board refuses to refer, it must record reasons for the same and against the order of refusal the assessee has a right to apply to the High Court. In this background it is, in my opinion, incumbent on the part of the Board to hear the assessee before an....