GULATI, J. - (1.) THIS is a reference under Section 11(3) of the U.P. Sales Tax Act (hereinafter referred to as the "Act") at the instance of the Commissioner, Sales Tax, U.P. It is a combined reference relating to two dealers, M/s. Dhampur Sugar Mills and M/s. Upper Ganges Sugar Mills both of the district Bijnor, arising out of two separate revision petitions filed by the two dealers. The Commissioner of Sales Tax Asked for a reference in both the cases and the Additional Judge (Revisions) Sales Tax, Meerut Range, has accordingly submitted this combined reference.
(2.) AT the outset, we must point out that the procedure adopted by the revising authority in making a combined reference in the case of two different dealers is highly irregular and is not permissible under the law. Section 11 contemplates a reference at the instance of the dealer or the Commissioner in respect of questions arising out of a particular order passed by the revising authority under section 10 of the Act. When therefore two different dealers apply for a reference or the Commissioner seeks reference in respect of two different dealers, the revising authority cannot club them together even if the questions of law are identical. See Sarju Prasad Behari Lal v. Commissioner of Sales Tax, U.P. ([1956] 7 S.T.C. 665). We shall, however, confine ourselves to the facts of the case of Dhampur Sugar Mills only. The Commissioner of Sales Tax had asked for a reference on the following question of law : "Whether in the facts and the circumstances of the case the Additional Revising Authority was justified in treating the sales in question as sales made during the course of export outside India and in exempting them from levy of sales tax."
(3.) THE dealer, namely, M/s. Dhampur Sugar Mills Ltd. did not make any application for a reference under section 11(1) of the Act, but it appears that at the time of the hearing of the reference application filed by the Commissioner, the dealer requested the revising authority to refer another question. The revising authority appears to have accepted that request and has referred an additional question for the opinion of this court at the instance of the dealer, i.e., question No. (2) which reads as follows : "Whether the sales made to the State of Jammu and Kashmir till 17th November, 1958, under Central Sales Tax Act, 1956, should have been made subject to Central sales tax." This procedure adopted by the revising authority is again irregular. Section 11(1) confers a right upon the dealer to ask for a reference on any question of law which arises out of the order of the Judge (Revisions) passed under section 10. Likewise, the Commissioner of Sales Tax has been given a right under section 11(3) of the Act to ask for a reference on any question of law which he desires to be referred to the High Court. If the assessee felt aggrieved with any part of the order of the revising authority, he should have made a separate application under section 11(1) asking for a reference of the question of law arising out of that part of the order with which he was aggrieved. In the absence of a separate application, a dealer could not be permitted to ask for a reference on a question of law.;