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2019 (5) TMI 1220 - HC - VAT and Sales TaxInvocation of Section 10-B of U.P. Trade Tax Act - revision by Commissioner - validity of assessment order - it was alleged by Deputy Commissioner (Executive) that the order of assessment was bad as the same has been passed by the assessing authority completely ignoring the inquiry report as well as the survey report - HELD THAT:- No case is made out to interfere as the finding recorded by the Deputy Commissioner (Executive) as well as by the Tribunal are finding of fact and are based on the material found at the time of inquiry and survey, which was not at all considered by the assessing authority while passed the assessment order. The Deputy Commissioner (Executive) rightly invoked the provision of Section 10-B. Revision dismissed.
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