1985 (9) TMI 328

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....ct, 1948 (for short the Act). These revisions have been filed beyond the prescribed period of limitation. A prayer has been made seeking condonation of delay under section 5 of the Limitation Act. Having perused the grounds mentioned in the accompanying affidavit explaining the delay, I find that sufficient cause has been shown seeking condonation of delay. The delay is accordingly condoned. I ....

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....he assessment year 1972-73 was rejected vide judgment and order dated 3rd February, 1979. It appears that two appeals relating to the assessment years 1974-75 and 1975-76 were also rejected by the appellate authority vide order dated 11th April, 1979. The assessee-opposite party, therefore, preferred three appeals and all these three appeals were heard and allowed by a common judgment and order pa....

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....ase and the material available on record, the learned Member, Tribunal, Sales Tax, was legally justified in accepting the account books in the absence of production register and purchase vouchers of kankar. I have perused the impugned order passed by the Tribunal and I find that very good reasons have been assigned by the learned Member, Tribunal, in accepting the account books maintained by the a....

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....e Tribunal or that the findings are based on inadmissible evidence or the same are contrary to evidence on record. But neither the question about the sufficiency or insufficiency of material on record in support of the finding arrived at, either rejecting or accepting the account books, nor the question about the correctness or otherwise of the inference drawn as regards genuineness, truthfulness ....