TMI Blog1984 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ANNATHA SHETTY., S. A. HAKEEM JUDGMENT The judgment of the court was delivered by JAGANNATHA SHETTY J.-The Department seeks a reference in respect of the following two questions : " 1. Whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion which had to be gathered on further enquiries ? " The dispute in respect of both the questions relates to the applicability of rule IBB. The Tribunal has held that it is a procedural rule and, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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