Reference lies only on a question of law; factual disputes about consignment sales did not justify High Court intervention.

A reference under Section 21(2) of the Bengal Finance (Sales Tax) Act, 1941 lies only where a question of law arises; pure findings of fact or a request to reappraise evidence do not justify reference. The dispute whether transactions with the selling agent were sales on a consignment basis, and whether the relevant sale proceeds were received within time, depended on factual findings recorded by the revenue authorities. The High Court declined to disturb those findings in reference proceedings and held that, since no error of law was shown, no referable question arose.

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Issues: Whether a reference to the High Court could be directed under Section 21(2) of the Bengal Finance (Sales Tax) Act, 1941, when the controversy raised was substantially one of fact and not of law.

Analysis: The application turned on the limited scope of the reference power under Section 21(2). The dispute whether the transactions with the selling agent were sales on a consignment basis, and whether the petitioner had received the relevant sale proceeds within the period, depended on the facts found by the revenue authorities. The final order of the Member, Board of Revenue proceeded on actual receipts and not on a consignment theory, and the Court declined to re-examine or disturb those factual findings in reference proceedings. As no error of law was shown, no useful purpose would be served by directing a reference.

Conclusion: No reference was directed, as no referable question of law arose.

Ratio Decidendi: A reference under Section 21(2) lies only where a question of law is shown to arise; pure findings of fact, or disputes that amount to a reappraisal of evidence, do not justify a reference.

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