1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO. 21 OF 2008 IN REFERENCE APPLICATION NO. 183 OF 2007 The Commissioner of Sales Tax & Anr. .. Applicant V/s M/s G.H. Ajwani Constructions Pvt. Ltd. .. Respondent Ms. S. Calcuttawala, A.G.P. For the applicant. Mr. P.V. Saste, A.G.P. For the respondent. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 7TH AUGUST 2009 P.C. : 1. The applicant is directed to make a reference to this Court on the following questions:- (a) Whether on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the first appellate authority was not competent to consider the tax part of the assessment when the appellant has preferred the first appeal against an order, which is combined order of levy of tax, 2 interest and penalty, raising the ground related to remission of interest and imposition of penalty ? (b) Whether on the facts and in the circumstances of the case the tribunal was justified in law in holding that when the first appeal is filed against the levy of interest and penalty, the appellate authority is not allowed to acquire revisional jurisdiction for tax part of the assessment even though by virtue of filing an appeal the entire assessment is open before him ? 2. The reference be forwarded to this Court within 12 weeks from the date of receipt of this order. 3. The application is disposed of accordingly. (D.G. KARNIK, J.) (F.I. REBELLO, J.)