Substantial question of law absent where dispute is purely factual, so appellate interference was refused and the appeal dismissed.

Where an appeal raises only factual controversies and no substantial question of law emerges, the appellate court will not interfere. The Court examined the record, found that the dispute turned entirely on appreciation of facts, and held that no legal question warranting appellate review arose. The matter was therefore decided against the appellant and in favour of the Revenue, and the appeal was dismissed.

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Issues: Whether any substantial question of law arose for consideration, or whether the controversy was confined to factual issues.

Analysis: The appeal was examined on the basis of the facts found in the record, and the Court concluded that the dispute turned entirely on factual appreciation. No substantial question of law was found to arise.

Conclusion: The issue was decided against the appellant and in favour of the Revenue.

Final Conclusion: The appeal stood dismissed as no legal question warranting interference was made out.

Ratio Decidendi: Where the entire controversy is factual and no substantial question of law arises, the appellate court will not interfere.

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