Tribunal as final fact-finder: High Court order set aside where it proceeded on facts not in the record.

The High Court's impugned judgment was set aside because it rested on a factual basis not found in the Tribunal's order, even though the Tribunal was the final fact-finding authority. The Revenue did not dispute that discrepancy, and the point had not been argued before the High Court in the relevant form. The matter was restored to the High Court for fresh disposal, and the reference was to be heard and decided again on the proper factual basis.

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Issues: Whether the impugned judgment of the High Court, founded on a factual basis not found in the Tribunal's order, should be set aside and the matter restored to the High Court for fresh disposal.

Analysis: The Tribunal was the final fact-finding authority, yet the High Court proceeded on a factual basis not indicated in its order. As the Revenue did not dispute that position, and the issue had not been argued before the High Court in the relevant form, the appellate order could not stand.

Conclusion: The appeals were allowed, the order under appeal was set aside, and the reference was restored to the High Court to be heard and disposed of afresh.

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