2009 (2) TMI 766

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....l, Chandigarh (for brevity, "the Tribunal") entertained an application under section 42(1) of the Haryana General Sales Tax Act, 1973 (for brevity, "the Act") filed by the Excise and Taxation Commissioner, Haryana, seeking reference of various questions of law alleged to have emerged from the order of the Tribunal, dated April 2, 2002. It is pertinent to mention that the "Tribunal" has allowed the....

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....tatement of the case has been prepared and the matter has been referred to this court. At the outset, Mr. Avneesh Jhingan, learned counsel for the dealerassessee, has raised a preliminary issue that no question of law would emerge from the order dated April 2, 2002 because it is an order declining to review the original order dated July 2, 1999 passed in STA No. 539 of 1997-98. The review was f....

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....e order of the Tribunal. He has drawn our attention to the provisions of section 42 of the Act, which uses the expression "any question of law arising out of such order". Learned counsel has emphasised that on the basis of an order passed on a miscellaneous application, the Commissioner had referred a question of law to the jurisdictional High Court, i.e., the Madras High Court under section 66(1)....