9911796707
TMI Blog2010 (1) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... ep 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as numbered as Appeal No. 370 of 1991 which was partly allowed vide order dated August 11, 1992 by reducing the tax to the tune of Rs. 29,574. The order dated August 11, 1992 passed by the first appellate authority was challenged before the U.P. Trade Tax Tribunal, Bench III, Lucknow, by the revisionist as well as review authority (Commissioner, Trade Tax) by means of second appeals which were num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding the revision under section 11 of the Trade Tax Act this court while exercising the power of judicial review can interfere only in the order passed by the Tribunal when the question of law is involved and not the question of fact. In this regard the honourable Supreme Court in the case of Commissioner of Sales Tax, U.P. v. Kumaon Tractors & Motors reported in [2002] 9 SCC 379 has held as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tribunal's order. Accordingly, the present revision filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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