Revisional jurisdiction limited to a precise question of law; High Court cannot reappreciate evidence under trade tax revision.

Revisional jurisdiction under section 11 of the Uttar Pradesh Trade Tax Act, 1948 is confined to a precisely formulated question of law, and the High Court cannot reappreciate evidence as if sitting in second appeal. The Supreme Court held that the High Court had to first identify whether any question of law arose from the Tribunal's order and then decide only that question within the statutory limits. Because the impugned judgment proceeded without properly formulating the legal issue, the order could not be sustained. The High Court's order was set aside and the matter remitted for fresh consideration in accordance with section 11.

---

---

Issues: Whether the High Court, in revision under section 11 of the Uttar Pradesh Trade Tax Act, 1948, could interfere without precisely formulating the question of law and could reappreciate the evidence while deciding the revisions.

Analysis: The revisional power under section 11 is confined to cases involving a question of law, and the statute requires that the question of law be precisely stated. The High Court cannot act as a court of second appeal by reassessing facts and evidence. In the present matter, the High Court was required to determine whether any question of law arose from the Tribunal's order and, only if such a question existed, decide it within the limits of revisional jurisdiction. Since the impugned judgment proceeded without first formulating the legal question and the matter required that exercise, the order could not be sustained.

Conclusion: The High Court's order was set aside and the matter was remitted for fresh consideration in accordance with section 11, confined to any question of law that may arise.

Ratio Decidendi: Revisional jurisdiction under section 11 of the Uttar Pradesh Trade Tax Act, 1948 is limited to a precisely formulated question of law, and the High Court cannot reappreciate evidence while exercising that jurisdiction.

---