JUDGMENT : Ruma Pal, J. The question which has been raised by the appellant is whether in exercise of powers under sub-section 4 of Section 11 of the U.P. Trade Tax Act, 1948, the High Court could have entertained the application of the respondent without formulating a substantial question of law at all. We have perused the judgment of the High Court. It is not clear as to what the question of law was to which the High Court sought to address itself. 2. Accordingly, the judgment of the High Court is set aside and the matters are remitted back to the High Court for the purpose of proceeding with the revisional applications after formulating the questions of law, if any, which arise in the facts of the case. 3. The appeals are, accordingly disposed of.