Substantial Question of Law absent where Tribunal's factual appreciation was upheld and the appeal was dismissed.

The HC held that the Tribunal had correctly decided the matter on appreciation of facts and that no substantial question of law arose for consideration. As the challenge was confined to the Tribunal's factual findings, the Court found no basis for interference and dismissed the appeal.

---

---

Issues: Whether any substantial question of law arose from the Tribunal's decision on appreciation of facts.

Analysis: The appeal challenged the Tribunal's factual determination. The Court found that the Tribunal had correctly decided the issue on appreciation of the facts and that no substantial question of law arose for consideration.

Conclusion: No substantial question of law arose, and the appeal was dismissed.

---