Heard.
2. The appeal of the assessee-respondent was decided by the learned Tribunal on 23-2-1997 while the reference application proposing two .Questions were rejected by them on 19-1-1998: Thereafter, the Revenue instead of approaching us under the provisions of section 136(2) as these existed before 1-7-1997 has opted to file an appeal under the amended provisions of which came into force on 1-7-1997.
3. Since at the relevant time when the order of the Tribunal was recorded, this Court exercised referable jurisdiction, appeal filed by the Revenue cannot be entertained.
4. Dismissed. .