(1.) BY THE COURT : Heard Mr. Mathur, learned counsel for the appellant. Considering his submissions, in our view the question of law does arise in the questions proposed, therefore, we direct the Tribunal to refer the following questions for the opinion of this Court :
(2.) THE Tribunal is further directed to refer the aforesaid questions along with the statement of the case to this Court within 2 months from the date of receipt of certified copy of this order.