- (1.) UPON hearing the parties, we are of the view that the question as proposed by the Revenue is a question of law and that does arise from the Tribunal's order dated March 4, 1987, and we, therefore, direct the Appellate Tribunal to draw up a statement of case and refer the following question for the opinion of this court: "Whether the Tribunal is justified in view of the provisions of rule 1A of the Second Schedule to the Surtax Act in holding that in order to arrive at the capital base, provision for taxation to be taken is not the pro-vision at the end of the year but as it stood on the first day of the commencement of the accounting period ?"
(2.) THE application is allowed.;