https://www.taxtmi.com/caselaws?id=194177 The High Court, within its revisional jurisdiction under Section 15(5) of the Act, was justified in reversing the appellate court's findings based on evidence. The court's allowance of fresh evidence and reliance on the local Commissioner's report were deemed appropriate, considering the significant time lapse and the condition of the shop. The High Court's actions did not exceed its jurisdiction, and no jurisdictional error was found. Consequently, the appeals were dismissed with costs, granting the appellant time to vacate the premises by a specified date. en-us Tue, 06 Feb 2001 00:00:00 +0530 Thu, 31 Aug 2017 11:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194177 The High Court, within its revisional jurisdiction under Section 15(5) of the Act, was justified in reversing the appellate court's findings based on evidence. The court's allowance of fresh evidence and reliance on the local Commissioner's report were deemed appropriate, considering the significant time lapse and the condition of the shop. The High Court's actions did not exceed its jurisdiction, and no jurisdictional error was found. Consequently, the appeals were dismissed with costs, granting the appellant time to vacate the premises by a specified date. Case-Laws Indian Laws Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194177