Allahabad High Court
The Commissioner Trade Tax U.P. Lucknow vs S/S Radhey Shyam Yadav B.K.O. on 13 August, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 2336 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Radhey Shyam Yadav B.K.O. Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision under section 11 of the U.P. Trade Tax Act has been filed by the revisionist State for the assessment year 1997-98 against the order dated 11.8.2006 passed by the tribunal.
The question of law referred to is as under:
"(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in dismissing the appeal of the appeal of the revenue without controverting the findings recorded by the assessing authority based on survey dated 25.3.98?"
The Tribunal has affirmed the order of the first appellate authority which has estimated the turnover of the assessee, who is a brick klin owner.
In view of the above, the order of the tribunal is justified. No question of law arises. I see no reason to interfere with the order of the tribunal.
The revision is dismissed as above. No costs.
Order Date :- 13.8.2010 rk