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Judgment
G. C. BHARUKA, J. :
In this reference a statement of case was called for by this Court under s. 64(2) of the ED Act, 1953 on the following question of law :
"Whether, on the facts and in the circumstances of this case, the Tribunal has erred in law in holding that the capital and the goodwill of the business carried on by the deceased Jagannath Jain and the house did not belong to the HUF of the deceased and were not joint family business and property, and are wholly part of the estate of the deceased ?"
We have heard the counsel for the petitioner at length. The submissions advanced were only to persuade this Court to reappraise the evidence on record to arrive at an alternative finding of fact. Nothing has been pointed our to show that the Tribunal has committed any error of law. It is well settled that in its advisory jurisdiction that Court is not competent to enter into the pure questions of facts. Accordingly, the present reference application is rejected as being incompetent. There will be no order as to costs.
AFTAB ALAM, J. :
I agree.