1. This application has been moved by the applicant under section 12-D of J&K General Sales tax Act, 1962 (Sales Tax Act in short) requiring this Tribunal to refer to the Hon'ble High Court the questions of Law framed by the applicant which purportedly arise out of the judgment/order passed by this Tribunal in revision petition titled Indian Oil Corporation, Bulk Depot, Jammu V/s Dy. Commissioner, Sales Tax (Appeals) Appellate Authority, Jammu decided on 19-03-2008. 2. The material facts giving rise to filing of this application are that the applicant/assessee, a Govt of India undertaking, deals in sale of petroleum products. The applicant/assessee in the monthly returns filed in Form P-4 for the year 1999-2000 has charged shortages on account of evaporation loss and in filling operation processes on H.S.D and M.S. and quantity consumed by the applicant/assessee for its own use. The Petrol Taxation Officer by orders dated 02-06-2000 passed under section 5 of the J&K Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (`Petrol Act' in short) levied taxes on such shortages and also imposed penalty under section 9 (a) (i) of the Act. 3. The applicant/assessee feeling aggreived by the order of the Petrol Taxation Officer preferred an appeal before the Dy Commissioner, Sales Tax (Appeals), Jammu which was dismissed by the Appellate Authority vide order dated 30-10-2000. Again aggreived by the order of the Appellate Authority, the applicant/assessee filed a revision petition before Commissioner, Sales Tax, J&K and the same was transferred to this Tribunal by the learned Commissioner, Sales Tax, J&K in pursuance to the amendment made to Section 22-B(3) of the Petrol Act by the J&K Taxation Laws (Amendment), 2001. This revision petition was dismissed by the Tribunal on 19-03-2008 4. It is against this backdrop that the instant application under section 12-D of Sales Tax Act has been moved by the applicant/assessee for referring the questions of law formulated by the applicant/assessee to the Hon'ble High Court. 5. I have heard the learned counsel for the applicant and the learned counsel for the Revenue. I have also perused the record on the file. 6. 5. I have heard the learned counsel for the applicant and the learned counsel for the Revenue. I have also perused the record on the file. 6. The first question arises in this application is about the maintainability of the applications because under section 12-D of Sales Tax Act any question of law can be referred to the Hon'ble High Court only if it arises out of the order/judgment passed by Tribunal in an appeal. However, in the instant case order has been passed by the Tribunal in revision petition and not in appeal. The learned counsel for the applicant has contended that transferred revision petition is treated as appeal by this Tribunal, thus reference applications is maintainable. 7. In order to appreciate this question, the relevant provisions are reproduced hereunder :- Petrol Act "22-B -Revision -- (1) The Commissioner may, of his own motion call for the records of any proceedings which are pending before the Petrol Taxation Officer or have been disposed of by the Appellate Authority for the purpose of satisfying himself as to the correctness, legality or propriety of such proceedings or any other made therein an may pass such order in relation thereto as he may think fit. (2) No order shall be made under this section which adversely affects the rights of a dealer without giving him a reasonable opportunity of being heard. (3) All cases or proceedings on applications, made by the assesse or dealers under section 22, and pending on the date of commencement of the Jammu and Kashmir taxation Laws (Amendment) Act, 2001 before the Commissioner shall stand transferred to the Tribunal for disposal as if these applications were before the Tribunal." "22-E-Statement of case to the High Court :- The provisions of Section 12-D of the Jammu and Kashmir General Sales Tax Act, 1962 shall mutatis mutandis apply for referring any question of law under this Act of High Court". Sales Tax Act " 12(D) (1) -- Statement of case to the High Court:- Within sixty days from the date of communication of the order of the Tribunal, passed in appeal being an order which affects the liability of any person to pay tax or penalty or interest or to forfeiture of any sum or which effects the recovery from any person of any amount under section 12-A that person or the Commissioner, Sales tax having jurisdiction over the whole of the State may be application in writing (accompanied where the application is made by that person by a fee of five hundred rupees) require the Tribunal to refer to the High Court any question of law arising out of such order and where the Tribunal agrees, it shall as soon as may be not later than ninety days from the receipt of such application draw up a statement of the case and refer it to the High Court." 8. From the plain reading of section 22-B of the Petrol Act, it is clear that the Commissioner is empowered to hear revision petition in any matter which is pending before any authority or have been disposed of by the Appellate Authority. Before amendment made to this Section pursuant to the amending Act of 2001, the Commissioner was empowered to hear revision petition on the application of any party or on his own motion. After amendment made to Section 22 pursuant to the amending Act of 2001, the Commissioner is empowered only to hear revision petition on his own motion and all the revision petition filed by the parties and pending before him on the date of commencement of the amending Act, 2001, were required to be transferred to this Tribunal for disposal as if these applications were made before the Tribunal. In such circumstances, it can be said that this Tribunal is empowered to dispose of the revision petitions filed by the party and pending on the date amending Act, 2001 was enforced. Thus this Tribunal disposed of this revision petition as revision petition and not an appeal. Hence the contention of the learned counsel for the applicant that the transferred revision petition was to be treated as an appeal, has no force. 9. Further Section 22-E of the Petrol Act provides that Section 12-D of Sales Tax Act shall mutatis mutandis apply to reference application. Hence the contention of the learned counsel for the applicant that the transferred revision petition was to be treated as an appeal, has no force. 9. Further Section 22-E of the Petrol Act provides that Section 12-D of Sales Tax Act shall mutatis mutandis apply to reference application. Section 12-D of the Sales Tax Act empowers this Tribunal to refer to the Hon'ble High Court any question of law arising out of the order passed by this Tribunal in an appeal if Tribunal agrees that an authoritative pronouncement is required on any point. This provision empowers this Tribunal to refer any question of law arising out of an order passed in an appeal only by the Tribunal. It is a settled preposition of law that appeals, revision; review or reference are substantial rights and are required to be specifically granted by law. It is an admitted fact that the Act does not confer either specifically or by necessary implication any power in this Tribunal to refer any question of law arising out of the order passed by this Tribunal in a revision petition. 10. For the reasons stated above, I would hold that the preliminary objection raised by the non-applicant has force and I would hold that no application under section 12-D of the Act lies for referring any question of law arising out of an order passed by this Tribunal in a revision petition transferred to this Tribunal u/s 22-B of the Petrol Act. 11 Accordingly, this Tribunal refuses to state the cases and refer to the Hon'ble High Court any question of law. The applicant may withdraw the applications within 90 days in terms of proviso to Sub-section (1) of Section 12-D of the J&K General Sales Tax Act, 1962 and in case the appellant withdraws its applications the applicant is entitled to refund of fee. The file be consigned to records.