Validity of service of notice is a factual issue and, without legal infirmity, no referable question of law arises.

Whether service of notice was valid on the facts of the case was treated as a factual issue, not a referable question of law. The Tribunal had recorded a definite finding, based on the material on record, that notice was duly served on the assessee. Because the controversy turned essentially on that factual finding and no legal infirmity in the finding was shown, the Court declined to answer the referred question and returned the reference unanswered.

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Issues: Whether the validity of service of notice, on the facts of the case, raised a question of law fit for answer in reference proceedings.

Analysis: The Tribunal recorded a definite finding from the material on record that notice had been duly served on the assessee. The controversy as to proper service was therefore one turning essentially on facts. A question which is concluded by factual findings does not give rise to a referable question of law in the absence of any legal infirmity in the finding.

Conclusion: The Court declined to answer the referred question and returned the reference unanswered.

Final Conclusion: The proceeding ended with no answer on the merits of the reference, the issue of service of notice being treated as factual.

Ratio Decidendi: A question concluded by a finding of due service of notice is essentially one of fact and, by itself, does not constitute a referable question of law.

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