Account books as a question of fact limits revisional interference when the Tribunal's finding is evidence-based.

Acceptance or rejection of account books is ordinarily a question of fact, and revisional interference under section 11(1) of the U.P. Sales Tax Act, 1948 is confined to findings unsupported by evidence, based on inadmissible evidence, or contrary to the record. The Tribunal had given reasons for accepting the assessee's account books, and the High Court found no infirmity in that factual determination. Mere disagreement with the appreciation or sufficiency of evidence did not raise a question of law. The revisional challenge therefore failed, and the Tribunal's factual finding was left undisturbed.

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Issues: Whether the Tribunal was justified in accepting the assessee's account books, and whether that finding gave rise to a question of law warranting interference in revision under section 11(1) of the U.P. Sales Tax Act, 1948.

Analysis: Acceptance or rejection of account books is ordinarily a factual determination. The Tribunal had assigned reasons for accepting the account books, and the High Court found no infirmity in that factual finding. In revision, interference is confined to situations where the finding is unsupported by evidence, based on inadmissible evidence, or contrary to the record. Mere disagreement with the appreciation of evidence, or with the sufficiency of material supporting the finding, does not create a question of law.

Conclusion: The Tribunal's finding on the account books was a pure finding of fact and did not justify interference in revision. The revision was not maintainable on any question of law.

Final Conclusion: The assessee's factual success before the Tribunal was left undisturbed, and the revisional challenge failed.

Ratio Decidendi: In revision under section 11(1) of the U.P. Sales Tax Act, 1948, the acceptance or rejection of account books is a question of fact, and no question of law arises unless the factual finding is unsupported by evidence, based on inadmissible evidence, or contrary to the record.

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