Referable question of law test rejects reference where ownership, factual findings, and penalty within statutory limits are in issue.

A question of law was held not to arise where the proposed issue on ownership of goods had not been raised before the lower authorities, the challenge to the loading of goods concerned factual findings unsupported by any shown evidentiary defect, and the penalty question depended on facts found within the statutory limits. Because matters of factual appreciation and penalty quantified within the prescribed range do not constitute referable questions of law, reference under the Haryana General Sales Tax Act was properly declined.

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Issues: Whether the Tribunal was required to refer the proposed questions of law arising out of its appellate order, and whether the questions relating to ownership of goods, the factual basis of the loading of goods, and the quantum of penalty disclosed any referable question of law.

Analysis: The petition sought a direction for reference under the reference provision of the Haryana General Sales Tax Act, 1973. The first proposed question did not arise from the Tribunal's order because the issue of ownership of the goods had not been raised before the authorities below. The second question challenged factual findings recorded by the Tribunal, and those findings were not shown to be unsupported by evidence. The third question concerned the quantum of penalty, which was fixed on the basis of the facts found in the case and within the statutory limits. Matters turning on factual appreciation and penalty within the prescribed limit did not give rise to any referable question of law.

Conclusion: No referable question of law arose for the Court's opinion, and the request for reference was rightly refused.

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