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Issues: Whether the questions referred arose as questions of law, and whether the finding that the purchasing dealer was validly registered could be interfered with in reference jurisdiction.
Analysis: The determination that the purchasing dealer held a valid registration certificate was based on appreciation of the materials on record and was treated as a pure finding of fact. Once that finding stood, the consequential direction to scrutinise the declarations and allow only those in order followed as a matter of course. In such circumstances, no referable question of law was shown to arise under the reference provision.
Conclusion: The reference was not maintainable on the questions framed, and the Court declined to answer them.
Ratio Decidendi: A finding that a dealer is validly registered, when supported by evidence, is a finding of fact; a reference court will not entertain questions that do not raise a question of law from such a finding.