Kania, A.C.J. - (1.) TWO questions have been referred to us for determination in this reference under section 61 of the Bombay Sales Tax Act, 1959. These questions are as follows : "(1) Whether the Tribunal was correct in law in holding that section 46(2), first part, would not cover the case of a registered dealer ? (2) Whether the Tribunal was correct in law in holding that the forfeiture orders for the period up to 15th July, 1962, are bad in law ?" In view of our judgment reported in Commissioner of Sales Tax v. Khimji Velji & Co. [1985] 58 STC 95, question No. (2) must be answered in the negative and in favour of the revenue. As pointed out in that judgment, in view of question No. (2) being answered as aforesaid, it is not necessary to answer question No. (1) and we decline to answer this question. The questions are answered as aforesaid. No order as to costs.;