Limited revisional jurisdiction prevents reappreciation of evidence where concurrent findings of fact establish dealer status.

Under the revisional jurisdiction in Section 11 of the U.P. Trade Tax Act, the High Court cannot reappreciate evidence or disturb concurrent factual findings unless a precisely formulated question of law arises. The authorities had found, on the basis of the assessee's books of account, bills and Form C, that it was a dealer. By reassessing that material and relying on certificates to reach a different view, the High Court exceeded the limited scope of revision. The factual finding that the assessee was a dealer was therefore not open to interference, and the orders of the assessing authority and Tribunal stood restored.

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Issues: Whether the High Court, in exercise of jurisdiction under Section 11 of the U.P. Trade Tax Act, 1948, could interfere with concurrent findings of fact by reappreciating the evidence and holding that the assessee was not a dealer.

Analysis: The authorities below had recorded a factual finding that the assessee was a dealer on the basis of its books of account, bills issued by it and Form 'C' furnished by it. The High Court, instead of confining itself to the precise question of law permissible under Section 11, reassessed the documentary material and relied on certificates to upset the factual conclusion. Such interference was beyond the limited revisional jurisdiction contemplated by the provision, which permits interference only on a specifically formulated question of law.

Conclusion: The High Court's interference was unwarranted and the finding that the assessee was a dealer could not be disturbed in revision.

Final Conclusion: The orders of the Tribunal and the assessing authorities were restored, and the challenge by the Revenue succeeded.

Ratio Decidendi: Under Section 11 of the U.P. Trade Tax Act, 1948, the High Court cannot reappreciate evidence or disturb concurrent findings of fact unless a precisely formulated question of law arises.

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