TMI Blog1977 (7) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961. The word " deliberately ", which occurred in the unamended section, was omitted by the amendment and an Explanation was added to that section which was previously not there - Tribunal should have considered the amendment. However, reference was refused taking overall view of the case X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the amendment and an Explanation was added to that section which was previously not there. These amendments, undoubtedly, ought to have been considered by the Tribunal, but taking an overall view of the matter we are unable to agree that this is a fit case for asking the Tribunal to make a reference to the High Court. We would only like to add that the circumstance that we are dismissing thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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