1959 (7) TMI 51

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..... hority under the U.P. Sales Tax Act to state a case and refer it to the High Court. The application relates to sales tax assess- ment proceedings relating to the year 1948-49. Under section 11, as it stood at that time, after the revising authority had dismissed the revision, the applicant could require the revising authority to refer any question of law arising out of the revisional order to the .....

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..... sible for moving this Court, the applicant presented this application under sub-section (3) of section 11 of the U.P. Sales Tax Act as it then stood. Under sub-section (3) of section 11 of the U.P. Sales Tax Act, the High Court could require the revising authority to state a case if the High Court was not satisfied that a refusal to state the case, in the opinion of the Court, by the revising auth .....

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..... here was no competent application requiring that authority to state a case and refer it to the High Court. There being no competent application presented within time, the revising authority was not at all competent to consider the question whether it should accept or refuse the prayer made in the application. When the revising authority had no competence even to consider that prayer, no occasion c .....

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