1977 (4) TMI 163

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..... to as "Commissioner"), purports to be under subsection (4) of section 11 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "Act"). The Commissioner had made an application under sub-section (3) of section 11 of the Act before the Additional Judge (Revisions), Sales Tax, Gorakhpur, praying that certain questions of law arising out of the order of the Judge (Revisions), Sales Tax, dated 9 .....

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..... te on the ground that no question of law arose. But where an application under sub-section (3) of section 11 of the Act had been dismissed by the revising authority on the ground that the period for making such reference has expired, this Court cannot under section 11 of the Act require the revising authority to refer any question of law to this Court. Hence, the applicant's prayer in this applica .....

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