Revisional jurisdiction cannot entertain a fresh breakage allowance claim not raised before lower tax authorities

Revisional jurisdiction under Section 11 of the U.P. Sales Tax Act is confined to questions of law arising from the Tribunal's order, so a claim not raised before the assessing authority, appellate authority, or Tribunal cannot be introduced for the first time in revision. The court distinguished earlier breakage-allowance cases because they proceeded on undisputed facts or trade practice and did not expand revisional power. The 5% breakage allowance claim in brick manufacture was therefore not entertainable in revision and was rejected.

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Issues: Whether, in a revision under Section 11 of the U.P. Sales Tax Act, 1948, the High Court can entertain a claim for 5% breakage allowance in brick manufacture when that claim was not raised before the assessing authority, the appellate authority, or the Tribunal.

Analysis: The statutory scheme permits assessment, appeal, and tribunal scrutiny on facts and law, but revisional jurisdiction under Section 11 is confined to questions of law arising out of the Tribunal's order. A question not raised before the Tribunal, not argued before it, and not decided by it does not arise from its order. The allowance of breakage in earlier decisions was based on undisputed facts or prevailing trade practice and did not address the limits of revisional power. As the claim for breakage was never made before any lower authority, the High Court could not introduce it for the first time in revision.

Conclusion: The claim for breakage allowance was not entertainable in revision and was rightly rejected.

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