@JUDGMENTTAG-ORDER
S. Ranganathan, J.@mdashCounsel for the petitioner submits that in view of certain subsequent developments in this case he will not be able to support this petition. The principle question sought for being referred in this petition is regarding the applicability of r. 1BB of the WT Rules, 1957 to the case of the assessed. It is pointed out that subsequent to the order of the Tribunal presently under challenge there was an order by the Tribunal dt. 25-7-1984 passed on a miscellaneous application filed by the assessed. On that application, the Tribunal by order dt. 25-7-1984 recalled the earlier order which is now under challenge and passed an order directing the WTO to value the property in accordance with the directions given in Special Bench decision, in other words, by applying the provisions of r. 1BB. Though the department preferred an application under s. 27(1) of the WT Act against the order dt. 25-7-1984, that application was dismissed but the department does not appear to have pursued the matter further under s. 27(3) of the Act. In other words the order of the Tribunal dt. 25-7-1984 has become final and in view of that it is not open to the petitioner now to seek a reference of the same question against the earlier order of the Tribunal dt. 30-8-1982 which in fact has been recalled by the Tribunal on the application made under s. 154. In these circumstances these petitions are dismissed. No costs.
2. Counsel for the petitioner, however, wishes to mention that in these cases applications under s. 27(3) were not made to the High Court because of the smallness of the amount involved and the department does not accept the applicability of r. 1BB of the Act. This is recorded.
