Order.- That an appeal under section 66-A (2) of the Income-tax Act is not competent against an order of this High Court dismissing an application under section 66(2) of the Act has been decided by this Court in Omar Salay Mohammed Sait v. Commissioner of Income-tax1. Learned Counsel suggests that the word “Reference” has not been defined and it should include an “application to refer” and so construed, the order of this Court dismissing such an application would be a judgment for the purpose of section 66-A(2). We are unable to agree. Section 66(5) deals with a judgment of the High Court on a reference made under either section 66 (1) or 66 (2) and it is such a judgment that is contemplated by section 66-A (2). In our view, an appeal does not lie and we dismiss the petitions with costs. Counsel’s fee Rs. 150 (one set). V.S. ----- Petitions dismissed.