Referable question of law on depreciation for guest house assets required tribunal reference to the High Court.

The Court held that the question concerning depreciation on a guest house building and other assets raised a referable question of law. The High Court should therefore have required the Tribunal to draw up a statement of case and refer the question for decision, rather than refusing reference. The refusal to refer was unsustainable, and the matter was remitted for reference of that question to the High Court.

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Issues: Whether question No. 4, relating to depreciation on guest house building and other assets, raised a referable question of law requiring the Tribunal to draw up a statement of case and refer it to the High Court.

Analysis: The Court held that question No. 4 did involve an issue of law. On that basis, the High Court ought to have called upon the Tribunal to refer the question for its decision instead of declining reference.

Conclusion: The refusal to refer question No. 4 was unsustainable and the appeal was allowed to that extent, with the matter remitted for reference of the question to the High Court.

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