No substantial question of law arises from a remand for factual verification before restoration of registration.

No substantial question of law arose from the Tribunal's remand directing the Registering Authority to verify whether the assessee had filed returns and cleared tax dues before restoration of registration certificates. The High Court treated the order as a factual verification exercise rather than a final decision on merits, and therefore found no basis to interfere. The tax appeal was dismissed, and the Tribunal's direction for verification remained in force.

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Issues: Whether the appeal disclosed any substantial question of law warranting interference with the Tribunal's order remitting the matter to the Registering Authority for verification before restoration of registration.

Analysis: The Tribunal had not finally decided the dispute on merits but had only directed verification whether the assessee had furnished the returns and paid the tax dues before restoration of the registration certificates. The High Court found that the proposed questions did not amount to substantial questions of law and that there was no reason to interfere with the remand order.

Conclusion: The appeal did not succeed in establishing any substantial question of law and the Tribunal's order was left undisturbed.

Final Conclusion: The tax appeal was dismissed and the Tribunal's direction for verification by the Registering Authority remained in force.

Ratio Decidendi: No substantial question of law arises where the appellate tribunal merely remands the matter for factual verification before restoration of registration.

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