Question of fact on sale deed date: Tribunal's finding on transfer completion was upheld, and no legal reference arose.

The date of execution of a sale deed is ordinarily a question of fact, and the Tribunal's finding will not give rise to a referable question of law unless it is shown to rest on irrelevant considerations or ignore relevant material. On the evidence before it, including the deed, registration date, payment mode and surrounding circumstances, the Tribunal concluded that the agricultural property transfer was effected on 29 March 1975. As registration had taken place on that date, the transfer was complete then, and no direction to state a case was warranted.

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Issues: Whether, on the facts found by the Appellate Tribunal, the transfer of the agricultural property took place on 29 March 1975 or 31 March 1975 so as to give rise to a referable question of law for a direction to state a case.

Analysis: The date of execution of a sale deed is ordinarily a question of fact. The Appellate Tribunal examined the sale deed, the date of registration, the mode of payment, and the surrounding circumstances, and concluded that the transfer was in fact effected on 29 March 1975. The finding was based on evidence and was not shown to rest on irrelevant considerations or on exclusion of relevant material. Since registration had taken place on 29 March 1975, the transfer was complete on that date.

Conclusion: No referable question of law arose. The Tribunal was justified in holding that the transfer occurred on 29 March 1975, and the request to direct reference was rejected.

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