TMI Blog2010 (1) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shanjay Sareen ANIL KUMAR J. Heard Sri Pradeep Agarwal, learned counsel for the revisionist and Sri Shanjay Sareen learned counsel for the respondent. The facts of the present case, in brief, are that M/s. Deva Brick Field, Gopalpur, Barabanki (hereinafter referred to as, the revisionist ) is a registered dealer under the U.P. Trade Tax Act,1948. Initially a survey was conducted on May 13, 1986 on the basis of which notices were issued to the assessee for the assessment year 1986-87 and after receiving his reply, the assessing authority rejected the book version of the assessee by order dated January 25, 1991 and had completed the assessment on a turnover of ₹ 6,72,360. Since there was calculatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 10,218. Aggrieved by the order dated September 10, 2001, passed by the Trade Tax Tribunal, Bench III, Lucknow, the revisionist has filed the present revision before this court under section 11 of the U.P. Trade Tax Act, 1948. I have heard the learned counsel for the parties and gone through the record. In the instant case, it is clearly established from the record that the assessment order passed by the assessing authority was based on estimation after rejecting the book version of the revisionist and thereafter the order passed by the first appellate authority as well as the U.P. Trade Tax Tribunal, Bench III, Lucknow, were also based on estimation. It is needless to say that when the order is passed on the basis of estimatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence and ignored the material documents maintained and produced by the assessee, that is, books of accounts, bills and form C submitted by it. In this view of the matter, the impugned order cannot be sustained. In view of the abovesaid fact as per settled proposition of law as laid down by the apex court and by this court while exercising the jurisdiction under section 11 of the Trade Tax Act this court has got a very limited jurisdiction to interfere with the order of the Tribunal, i.e., only when the question of law arises as in the present case there is no question of law whatsoever arises and only question of fact is involved from the order passed by the Tribunal, which is under challenge. Hence no interference is required in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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