Verified statutory forms and factual findings blocked revisionary interference in a U.P. trade tax dispute.

Verified statutory forms and supporting material accepted by the final fact-finding authority will not ordinarily be disturbed in revision absent a specific challenge or material showing perversity. Here, Form C and Form F were produced at the appellate stage, verified by the Assessing Authority, and then considered by the Tribunal, which recorded a factual finding in favour of the assessee. As that finding was not specifically assailed and no contrary material was shown, revisionary interference was refused and the assessee's claim was upheld.

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Issues: Whether the benefit of Form C and Form F could be denied to the assessee after the forms and supporting material were produced and verified, and whether the Tribunal's factual finding warranted interference in revision.

Analysis: The revisions arose from assessment proceedings under the U.P. Trade Tax Act for the relevant assessment year, where the assessee had produced Form C and Form F at the appellate stage along with an application for additional evidence. The first appellate authority obtained verification from the Assessing Authority, yet remanded the matter. The Tribunal thereafter examined the record, considered the verified forms and supporting documents, and recorded a finding of fact in favour of the assessee. That finding was not specifically assailed by the revisionist, and no material was shown to displace the Tribunal's conclusion.

Conclusion: The Tribunal's acceptance of the assessee's claim based on Form C and Form F was upheld, and no interference was called for in revision.

Final Conclusion: The revisions failed as the controversy was concluded on the basis of verified factual findings, leaving no question of law for interference.

Ratio Decidendi: In revision, a verified factual finding by the final fact-finding authority on acceptance of statutory forms and supporting evidence will not be interfered with absent a specific legal challenge or supporting material showing perversity.

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