- (1.) We have heard Sri Bharatji Agarwal, learned standing counsel only, as none appears on behalf of the opposite party for whom an affidavit of service has been filed.
(2.) After hearing learned standing counsel, we are of the view that, on the facts and circumstances of the case, the question as stated in paragraph No. 6 of the application is a question of law and that it does arise from the order of the Tribunal. We, therefore, direct the Appellate Tribunal to record the statement of the case on the following question and refer the same to this court for opinion : "Whether the Tribunal is legally correct in its finding that Rule 1 BB of the Wealth-tax Rules, 1957, has retrospective operation and is applicable even in respect of the assessment years prior to the assessment year 1979-80?"
(3.) The application is accordingly allowed. No order as to costs.;