- (1.) EIGHTEEN applications on revision were made to the Judge (Rivisions), Sales Tax, under section 10 of the U. P. Sales Tax Act, 1948. Instead of finally disposing of these applications the judge (Revisions) has made a consolidated reference to this Court and has asked for the decision by it of two questions of law. The question is whether such a reference is competent.
(2.) SECTION 11 of the Act, as in force at the material time, made provision for the reference to this court by the Revising Authority of a question of law arising out of an order made by the Judge (Appeals) under Sub-section (3) of Section 9 or by the Judge (Rivisions) under Sub-section (1)of Section 10; and it is common ground that the application now before us is not an application under Section 11.
(3.) THE learned Standing Counsel contends however that the application can be entertained by this Court under Section 113 of the Code of Civil Procedure read with Section 141 of the Code which provides that "the procedure provided in this Code in regard to suits shall be followed, as far as it can be made applicable, in all proceedings in any Court of civil jurisdiction.;