2025 (7) TMI 921

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....tion of law, as the Chhattisgarh Commercial Tax Tribunal, Raipur, under Section 55(1) of the Act, has declined to refer to this Court finding that no question of law arising from the order in question, is involved. 2. The applicant claimed entry tax exemption and his case was considered by the State Level Committee (SLC), which is still pending consideration. Meanwhile, on 18-1-2021, assessment order was passed by the Assessing Officer levying entry tax liability of Rs. 6,26,18,491/- in absence of the Entry Tax Exemption Eligibility Certificate against which the applicant preferred appeal and the appeal was rejected on 22-12- 2022 by the Additional Commissioner (Appeals) and against which the applicant preferred appeal before the Chhattisg....

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....ion. 6. In order to consider the plea raised at the Bar, it would be appropriate to notice Section 55 of the Act, which states as under: - "55. (1) With in sixty days from the date of communication by the Board of any order to as dealer or to the commissioner under section 48 or section 49 or section 56 the dealer or the commissioner may, by application in writing accompanied, where the application is made by a dealer by a fee of one hundred rupees, require the Board to refer to High Court any question of law arising out of such order and where the Board decides to make a reference to the High Court, it shall draw up statement of the case and refer it accordingly. (2) If for reasons to be recorded in writing, the Board refuses to make....

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....s on opinion being asked and it is purely advisory in nature. The High Court in the reference jurisdiction is to extend its advise in its jurisdiction which is advisory in nature and purely consultative in nature to enable the referring Tribunal to dispose of the matter, as the case may be, on the basis of opinion given by the High Court. The law in this regard is very well settled. 9. Under Section 55(1) of the Act, the Tribunal will make reference only when the question of law is involved and question of law for which authoritative pronouncement of this Court is required. 10. Coming to the facts of the case, it is quite vivid that against the order levying entry tax liability, the applicant preferred appeal before the Tribunal which has....