Representative assessment and dissolved firm status raised referable questions of law on the legal effect of admitted facts.

The legal status of a dissolved firm and the applicability of representative assessment provisions were treated as questions of law because they turned on the legal effect of admitted facts, including the compromise decree and takeover by joint receivers. The High Court also noted that the assessee's proposed questions overlapped, so it reframed them to capture the real controversy. It directed the Tribunal to refer four questions of law for opinion and sent the matter back for a statement of the case on the reframed issues.

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Issues: Whether the questions proposed by the assessee arising from the Tribunal's orders on the status of the dissolved firm and the applicability of representative assessment were referable as questions of law under the reference jurisdiction.

Analysis: The dispute concerned the proper tax status of the business after dissolution and after the joint receivers took over management under the compromise decree. The Court held that the questions whether the assessee was to be assessed as a firm, an association of persons, or through the beneficiaries or representatives under the relevant statutory provisions were not pure questions of fact; they involved legal issues arising from the Tribunal's orders. The Court also found that the questions framed by the assessee were overlapping and therefore reframed them to bring out the real controversy.

Conclusion: The Tribunal was required to refer four questions of law to the High Court for opinion.

Final Conclusion: The applications succeeded and the matter was sent back to the Tribunal for a statement of the case on the reframed legal questions.

Ratio Decidendi: Where the status of an assessee after dissolution of a firm and the applicability of representative assessment provisions turn on the legal effect of admitted facts, the resulting issues constitute questions of law referable to the High Court.

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