Concurrent findings of fact on firing period and taxable turnover were upheld, with no revision interference warranted.

The Tribunal's findings on the firing period and taxable turnover were based on evidence of belated closure intimation, survey stock of coal, and the absence of proper accounts, leading to the inference that firing continued beyond the period disclosed by the dealer. In revision, such concurrent findings of fact are not ordinarily disturbed unless they are perverse or unsupported by evidence. The court therefore held that the findings were factual and did not justify interference in revision.

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Issues: Whether the Tribunal's findings regarding the firing period and taxable turnover called for interference in revision.

Analysis: The Tribunal had examined the evidence relating to the firing period, the belated intimation of closure, and the stock of coal noticed in the surveys. It held that proper accounts were not maintained and that the material on record justified the inference that firing continued beyond the period disclosed by the dealer. The revision court does not ordinarily interfere with concurrent findings of fact unless they are shown to be perverse or unsupported by evidence.

Conclusion: The findings were findings of fact and did not warrant interference in revision.

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