- (1.) UPON hearing learned counsel for the parties, we are of the view that a question of law does arise from the Tribunal's order dated July 2, 1987, and we, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for opinion of this Court : "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the two assessments for the two broken periods were not justified and only one assessment ought to have been made?" The application is partly allowed.;