Revisional jurisdiction limits factual reappraisal: Tribunal's assessment restoration upheld on survey-based findings and best judgment assessment.

In revisional jurisdiction under Section 58 of the VAT Act, 2008, factual findings based on undisputed survey material could not be reappreciated absent proof that the authorities acted without material or beyond jurisdiction. The assessee had not produced books of account during the survey, and the assessment was made on best judgment. The Tribunal, as the last fact-finding authority, relied on findings concerning rent, wages and electricity expenses to reassess turnover and restore the assessment order. That restoration was upheld, with no interference warranted in revision.

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Issues: (i) Whether, in revisional jurisdiction under Section 58 of the VAT Act, 2008, the Tribunal was justified in restoring the assessment order on the basis of the survey material and the surrounding factual findings.

Analysis: The survey conducted at the business premises was not in dispute. The material on record showed that no books of account were produced before the survey team and that, on the admitted facts, the Assessing Authority proceeded on best judgment. The first appellate authority reduced the tax burden, but the Tribunal, as the last fact-finding authority, recorded categorical findings regarding rent, wages and /electricity expenses, and reassessed the turnover on that basis. In revisional jurisdiction, such findings of fact could not be reappreciated in the absence of any demonstration that the authorities had acted without material or beyond jurisdiction.

Conclusion: The Tribunal's restoration of the assessment order was upheld and no interference was called for.

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