Reference under the Estate Duty Act fails where proposed issues are academic or turn only on findings of fact.

A reference under Section 64(1) of the Estate Duty Act, 1953 lies only on a genuine question of law. The first two proposed questions were treated as academic because the governing Supreme Court ruling already covered exclusion of gifted property from the donor's estate, so they did not warrant reference. The third proposed question concerned the Tribunal's appreciation of admitted facts on goodwill and was held to be a pure finding of fact, not a referable legal issue. No referable question of law arose from the Tribunal's order, and the reference was declined.

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Issues: Whether the questions proposed arose as questions of law from the Tribunal's order so as to warrant a reference under Section 64(1) of the Estate Duty Act, 1953.

Analysis: The first two proposed questions were treated as academic in light of the governing Supreme Court decision on exclusion of gifted property from the donor's estate. The third proposed question was based on the Tribunal's appreciation of admitted facts concerning goodwill and was held to be a pure finding of fact. As a reference lies only on a referable question of law, the proposed questions did not satisfy that requirement.

Conclusion: No referable question of law arose from the Tribunal's order, and the reference was declined.

Ratio Decidendi: A reference under Section 64(1) of the Estate Duty Act, 1953 can be made only on a genuine question of law, not on an academic issue or a pure finding of fact.

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