1993 (1) TMI 22

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....ferences arise out of the assessment proceedings pertaining to the assessment years 1973-74 and 1974-75. During the years ended on September 30, 1972, and September 30, 1973, the assessee was required to pay Rs. 3,084 and Rs. 3,148 as penalty to the State Government under section 45 of the Gujarat Sales Tax Act, 1969, for the default committed by it, viz., failing to pay tax due within the prescri....

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....referring questions of law arising out of the orders passed by the Tribunal to this court. By a common statement of case, the Tribunal has referred the following four questions to this court : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in construing the provisions of section 45 of the Gujarat Sales Tax Act, 1969, to hold that the interest pay....

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....e appeals before the Tribunal and there were two separate reference applications made to it for two different assessment years. The Tribunal, therefore, should have made two references to this court. Since the Tribunal has failed to do so, we direct the High Court office to register two references treating 1. T. R. No. 228 of 1980 as reference arising out of Reference Application No. 44 of 1978-79....