Substituted service by affixation treated as a factual finding, with no referable question of law arising for reference.

The High Court treated the Tribunal's finding that notice was duly served by affixation as a finding of fact, and held that no referable question of law arose from the assessee's non-appearance or the validity of the ex parte assessment. As the record did not disclose any legal error in resorting to substituted service, and the challenge did not raise a question on the merits of the assessment, reference under section 256(2) was not warranted. The application was dismissed.

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Issues: Whether any referable question of law arose from the Tribunal's finding that notice was duly served by affixation and that the ex parte assessment was validly made.

Analysis: The application under section 256(2) sought reference of questions confined to the validity of service and the consequences of the assessee's non-appearance. The Court treated the Tribunal's conclusion that service had been properly effected by affixation as a finding of fact. Since the controversy did not disclose any violation of law in resorting to substituted service and did not raise a legal question on the merits of the assessment, no referable question of law was shown.

Conclusion: No question of law arose for reference, and the application was dismissed.

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