Revisional power under trade tax law may correct non-consideration of material already on record; Tribunal order unsustainable.

Section 10B of the U.P. Trade Tax Act confers wide revisional power to correct illegality or impropriety, including non-consideration of material already available on record. Here, the assessment had been completed summarily, and the revisional authority relied on material suggesting the dealer dealt in raw hides and skins. The crucial question was whether information from road checking and transportation of raw hides was already on record before the assessment order. Because the Tribunal did not return a finding on that decisive factual issue, its order could not be sustained and the revision was allowed in favour of the Revenue.

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Issues: Whether the Trade Tax Tribunal was justified in setting aside the revisional order passed under section 10B of the U.P. Trade Tax Act, 1948 when the assessing authority had allegedly not considered relevant information already available on record.

Analysis: The assessment had been completed summarily without discussion, and the revisional authority found material indicating that the dealer was dealing in raw hides and skins. The decisive question was whether the information regarding the road checking and transportation of raw hides was already on record before the assessment order was passed. Section 10B confers a wide revisional power to correct illegality or impropriety, and non-consideration of material available on record can amount to impropriety. The Tribunal failed to record a finding on the crucial factual aspect of availability of the information at the time of assessment.

Conclusion: The Tribunal's order could not be sustained and the revision was allowed in favour of the Revenue.

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