Revisional power under U.P. Trade Tax Act cannot justify remand absent recorded illegality or impropriety in assessment order.

The revisional power under Section 10-B of the U.P. Trade Tax Act is limited to examining the legality or propriety of an existing order on the material already on record. Because the revisional authority did not record any finding that the assessment order was illegal or improper, it could not remand the matter for fresh enquiry or further verification merely because books of account were not produced. A remand cannot be used to create jurisdiction or reopen the assessment in the absence of a recorded jurisdictional error. The Tribunal's order sustaining the remand was therefore unsustainable, and the impugned orders were set aside.

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Issues: Whether the Tribunal was justified in remanding the matter to the revisional authority after holding that no case for exercise of revisional power existed under Section 10-B of the U.P. Trade Tax Act.

Analysis: The revisional power under Section 10-B is confined to examining the legality or propriety of an order on the basis of material already available on the record. Once the revisional authority failed to record any finding that the assessment order was illegal or improper, it could not remand the matter for a fresh enquiry or further verification. A remand cannot be used to create jurisdiction or to permit a revisional authority to reopen the assessment merely because books of account were not produced. The Tribunal also proceeded on an incorrect assumption that the appeal was limited to the remand direction, whereas the relief sought was to set aside the revisional order and restore the assessment order.

Conclusion: The remand ordered by the Tribunal was without authority and unsustainable; the impugned orders were set aside.

Ratio Decidendi: A revisional authority exercising power under Section 10-B of the U.P. Trade Tax Act must decide legality or propriety on the existing record and cannot remand the matter for a fresh determination in the absence of recorded jurisdictional error in the original assessment order.

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