Reference jurisdiction requires a question of law to arise from the Tribunal's order before a High Court can call for reference.

A question of law is referable only if it was raised before the Tribunal or dealt with in its order; a question neither raised nor considered does not arise out of that order for reference jurisdiction. The Board of Revenue's order rested on the revenue's concession and did not record any independent adjudication on the proposed questions. On that basis, the High Court held that no referable question of law arose and declined to call for a reference, dismissing the application.

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Issues: Whether the High Court could call for a reference on questions that were neither raised nor decided by the Board of Revenue and were disposed of only on a concession by the revenue.

Analysis: A question can be said to arise out of the order of the Tribunal only if it is dealt with by the Tribunal or is raised before it, even if not finally decided. If a question is neither raised nor considered, it does not arise out of the order for purposes of reference jurisdiction. The order of the Board of Revenue rested on the revenue's concession, and no independent adjudication was recorded on the proposed questions.

Conclusion: The reference application was not maintainable and was dismissed.

Final Conclusion: No referable question of law arose from the Board of Revenue's order, so the High Court declined to call for a reference and dismissed the application.

Ratio Decidendi: A question of law is referable only if it was raised before the Tribunal or dealt with in its order; a question neither raised nor decided does not arise out of the Tribunal's order for reference jurisdiction.

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