(1.) A similar reference came up for consideration before this Court in T. C. P. No. 202 of 1996 and this Court by its order dated 15-2-1999 rejected the petition holding that a referable question of law does not arise.
(2.) IN that view of the matter, and for the reasons stated therein, this tax case petition is rejected, since we do not consider it necessary to call for a reference. .