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TMI Blog1962 (9) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ed two revision applications under section 10 of the Act in respect of the two orders before the Judge (Revisions) and he disposed of both by a consolidated order and communicated his decision to the assessee on 11th September, 1958. Section 11(1) gives the assessee a right to apply in writing to the Judge (Revisions) for referring a question of law arising out of his order passed under section 10 to this Court for its opinion within 120 days and requires him to deposit a fee of Rs. 100 while making the application. The assessee, in exercise of this right, made one application in writing for the Judge's referring to this Court questions of law said to arise out of both the orders, and deposited a fee of Rs. 100 only, within the time allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the effect that "If on any application being made under sub-section (1)..... the Revising Authority refuses to state the case on the ground that no question of law arises, the person aggrieved..... may..... apply to the High Court and the High Court, if it is not satisfied with the correctness of the decision of the Revising Authority may require the Revising Authority to state the case and refer it....." When the Revising Authority states the case and the High Court hears it, it is required by sub-section (6) to decide the question of law raised by the case and deliver its judgment and send a copy of it to the Revising Authority, who is required thereupon to pass such orders as are necessary to dispose of the case in conformity with it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction under sub-section (4) only if the Revising Authority refuses to state the case "on an application being made under subsection (1)". If an application is not in writing, or is not made within 120 days, or is not accompanied by a fee of Rs. 100, it is not an application contemplated by sub-section (1), i.e., it is not "an application ..... made under sub-section (1)" and one essential condition for the High Court's exercising the jurisdiction is not fulfilled. If an application does not fulfil all the three conditions prescribed in sub-section (1), it can be dismissed at once without the Revising Authority's deciding that no question of law arose out of its order under section 10. If it does so, there will arise no question of the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Revising Authority. The Legislature could not have contemplated the High Court's requiring the Revising Authority to state the case even if the Revising Authority had good reason, other than that no question of law arose, for rejecting the application made under subsection (1). On a reference, the High Court can decide only the question of law arising out of the Revising Authority's order under section 10, and no other question and only this answer of it is to be sent to the Revising Authority. The Revising Authority is required to pass such orders on the revision application as are necessary to dispose of it in conformity with the opinion of the High Court. The High Court will decide only the question of law arising out of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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