N. H. BHATT, J. ( 1 ) TO me it appears that mere refusal to make a reference under sec. 410 of the Bombay Provincial Municipal Corporation Act without deciding any question of law or usage having the force of law or the construction of a document the learned Judge does not decide upon a question of law or usage having the force of law or the construction of a document. Under sec. 410 of the Act it is the obligation on the part of the Judge to draw up a statement of facts and to draw the question of law or the question of usage having the force of law or the construc- tion of a document and refer the statement of facts with his opinion on that point or points for the decision of the High Court. Under the scheme of the Act the Judge hearing the appeal is competent to decide any question of law or usage having the force of law or the construc- tion of a document. Under sec. 410 of the Act it is open to the Judge to make reference to the High Court on one of the three subject matters and it is incumbent upon him to make a reference on any one of those three questions if any party prays for reference. What sec. 411 clause (b) of the Act says is that if the Judge himself decides any question of law or decides any question upon usage having the force of law or decides any question upon the construction of a document then alone the appeal will lie under sec. 411 (b) of the Act. In the instant ca se the learned Judge by refusing to entertain the application at that stage has certainly reached some decision but it can- not be said to be a decision upon a question of law or a question upon usage having the force of law or a question upon the construction of a document which are referred to in the same terms under sec. 410 of the Act. So to me it appears that appeal under sec. 410 of the Act. So to me it appears that appeal under sec. 411 clause (b) of the Act will lie to the High Court if and only if the Judge of the lower Court hearing the valuation and tax appeals in the course of the hearing decides these questions himself but does not refer those questions to the Court either volitionally or compulsorily at the behest of one of the parties. An appeal is a statutory right and an appeal lies only in those cases where an appeal is specifically provided for by a statute. Clause (b) of sec. 411 of the Act therefore is not attracted to the fact of the present case and these appeals from orders as such are liable to be dis- missed. Appeal dismissed .