Unsupported valuation reasoning can create a referable question of law and require High Court reference.

A valuation order can raise a referable question of law where the Tribunal fixes land and estate values without disclosing the basis for the rates adopted. Here, the Tribunal gave no clear reasoning or supporting material for the valuation figures, including the alleged removal of rubber trees and the rejection of the tax authorities' valuation. In that situation, the challenge went to the reasonableness and legality of the valuation approach, so a question of law was held to arise and reference to the High Court was directed.

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Issues: Whether a question of law arose from the Appellate Tribunal's valuation order so as to require a reference to the High Court.

Analysis: The Tribunal's order fixed the land value and the value of the estate without disclosing the basis for the rate adopted, and there was no definite material explaining the alleged removal of rubber trees or the rejection of the valuation adopted by the tax authorities. In the absence of any indicated reasoning or supporting material for the valuation figures, the challenge raised a substantial question on the reasonableness and legality of the Tribunal's approach.

Conclusion: The question of law did arise and the reference was directed.

Final Conclusion: The original petition succeeded, and the Tribunal was directed to refer the formulated question of law to the High Court.

Ratio Decidendi: A valuation determination that is unsupported by disclosed material or reasoning can give rise to a referable question of law.

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