(1.) THESE miscellaneous civil cases are heard as connected matters and are being disposed of by this common order.
(2.) MISCELLANEOUS Civil Case No. 433 of 1991 is filed by the CWT, Bhobal, under S. 27(3) of the WT Act, 1957 ('the Act') seeking direction to the Tribunal to state the case and refer the common question, as proposed in this case and connected Misc. Civil Case No. 434 of 1991, arising out of the common order, dt. 6th Feb., 1991 passed by the Tribunal in W.T.A. No. 201, (Indore) of 1986 after rejection of the application, presented under S. 27(1), and registered as R.A. No. 72 (Indore) of 1991 on 10th Sept., 1991.
(3.) THE common question in both these cases is reproduced below: