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Report No. 58

Vexed problem

6.27. We have examined this question elaborately and we are free to confess that this appears to us to present a vexed problem. There is no doubt that a direct reference to the Supreme Court contemplated by section 257 would be in the interests both of the State and the assessee inasmuch as it avoids delay in decision of the point on which there is a divergence of opinion in the different High Courts in the country. Section 257 enables the Appellate Tribunal to circumvent the High Court of the State in which it is functioning and send the case to the Supreme Court direct for its verdict and thereby avoid delay in the final decision of the case. Delay is avoided for the reason that ultimately the Tribunal formulates its conclusion on the question of law, which had been referred to the Supreme Court, in the light of the verdict of the Supreme Court; and that, in a sense, becomes final.

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