Incomplete statement of case prevents reference being answered; matter remitted for a proper factual foundation.

A reference under the income-tax statute cannot be answered unless the statement of case contains the essential facts needed to decide the referred questions. Here, the Tribunal's statement omitted the accounting figures and tax allowance details relevant to depreciation, failed to identify the tax liability and extent of liability for the provision in question, and did not give the particulars necessary to examine the proposed dividend issue, including the relevant year, actual payment, and use of the amount set apart. Because the factual foundation was incomplete, the High Court could not dispose of the reference on the material before it and remitted the matter to the Tribunal to furnish a proper statement of case after hearing both parties.

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Issues: Whether the reference could be answered on the basis of the statement of case furnished by the Tribunal, and whether the matter should be remanded for a proper statement of facts.

Analysis: The statement of case did not contain the essential factual foundation needed to decide any of the questions referred. In relation to depreciation, it failed to disclose the relevant accounting figures and tax allowance details. On the taxation provision, it did not identify the tax liability for which the amount was created or the extent of that liability. On proposed dividends, it omitted the necessary particulars about the year concerned, actual payment, and utilisation of the amount set apart. As the Tribunal's judgment was even shorter on facts, the reference could not be disposed of on the material placed before the Court. A proper statement of case was therefore required.

Conclusion: The questions referred could not be answered on the existing facts and the matter was remanded to the Tribunal to furnish a proper statement of case after hearing both parties.

Ratio Decidendi: A reference under the income-tax statute cannot be answered where the statement of case omits the essential facts necessary to decide the referred questions, and the proper course is to remit the matter for a complete statement of facts.

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