Revisional jurisdiction under trade tax law upheld where survey material supported turnover enhancement and tax liability revision.

Revisional jurisdiction under Section 10-B of the U.P. Trade Tax Act was upheld where inquiry and survey material showed truck-loaded wheat and rice, stock discrepancy, and non-production of books for verification. The revisional authority found that the assessing authority had ignored this material and lawfully corrected the assessment by enhancing turnover and tax liability on the basis that the goods loaded on the truck belonged to the assessee. The Tribunal affirmed those factual findings, and the revisional court treated them as evidence-based conclusions requiring no interference.

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Issues: Whether the revisional authority was justified in invoking revisional jurisdiction under Section 10-B of the U.P. Trade Tax Act on the basis of inquiry and survey material and in enhancing the turnover and tax liability, and whether the Tribunal was right in affirming that order.

Analysis: The assessment order had accepted the disclosed turnover and books, but the subsequent inquiry and survey disclosed truck-loaded wheat and rice, discrepancy in stock, and absence of books of account for verification. The revisional authority examined the legality and propriety of the assessment order and found that the assessing authority had ignored the inquiry report and survey report. On that material, it held that the goods loaded on the truck belonged to the applicant and revised the turnover. The Tribunal upheld those findings. The revisional court treated those conclusions as findings of fact based on material on record and saw no reason to interfere.

Conclusion: The invocation of revisional jurisdiction under Section 10-B was upheld and the revision was dismissed.

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