Question of law under income-tax reference procedure does not allow appellate review of factual findings or new points.

The distinction between a question of law and a pure question of fact is controlling under the reference procedure. A taxpayer's status as a member of a joint family or as separate is a factual issue, and section 66 of the Income-tax Act, 1922 does not create a right of appeal. The court may answer only a properly raised question of law in a case stated by the Commissioner, and a point not taken before the Income-tax Officer or clearly submitted before the Commissioner cannot be entertained. On that basis, no question of law arose and the application was dismissed.

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Issues: Whether the matter raised any question of law so as to justify a reference under Section 66 of the Income-tax Act, 1922, and whether the Court could be moved as an appellate forum against the Commissioner's decision on facts.

Analysis: The distinction between a question of law and a pure question of fact was treated as controlling. The assessee's status as a member of a joint family or as separate was held to be a factual issue. Section 66 was explained as conferring no right of appeal, and the Court could only answer a properly raised question of law in a case stated by the Commissioner. A point not taken before the Income-tax Officer and not clearly submitted before the Commissioner could not be entertained.

Conclusion: No question of law arose. The application was dismissed.

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