(1.) IN this reference under s. 27(3) for the asst. yrs. 1972-73 to 1975-76, 1979-80 and 1980-81 the following common question of law has been referred to this Court :
(2.) THE Tribunal has recorded in the statement of case the following facts leading to this reference :
(3.) THE Tribunal will dispose of the matter within six months from the date of the copy of the judgment served upon the Tribunal.