NASEEM SIKANDAR, J.---After hearing the learned counsel for the parties, we are inclined to sustain the legal objection against the maintainability of appeal. The order of the Tribunal was recorded on 10-11-1996 when the provisions of reference to this Court under section 136(1) of the Income Tax Ordinance, 1979 existed. Section 136 was amended with effect from 1-7-1997 to provide for an appeal to this Court. Before that date no appeal laid before this Court. It was for that reason that the Revenue made an application seeking a reference to this Court of certain questions of law under the previous provisions which was refused by the Tribunal on 19-5-1997.
2. The Revenue was obliged to file an application for reference before the Tribunal under section 136(1) instead of directly approaching this Court under the appeal provisions which were non- existent on the date when the order of the Tribunal was rendered. - 3. Dismissed. .