Revisional jurisdiction limited to Tribunal orders under section 10; challenge to a section 11(8) order was not maintainable.

A revision before the High Court was not maintainable against an order passed by the Tribunal under section 11(8) of the U.P. Trade Tax Act, 1948 because the statutory revisional scheme extended only to Tribunal orders under section 10. Since the challenged order fell outside the revisional field, the filing could not be entertained and was dismissed.

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Issues: Whether a revision before the High Court was maintainable against an order passed by the Tribunal under section 11(8) of the U.P. Trade Tax Act, 1948.

Analysis: The revision was sought against an order passed under section 11(8) of the U.P. Trade Tax Act, 1948. The statutory scheme contemplated revision only against orders of the Tribunal under section 10 of the Act. An order under section 11(8) was outside the revisional field of the High Court, and therefore the filing could not be entertained.

Conclusion: The revision was not maintainable and stood dismissed.

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