2010 (1) TMI 1143

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....een ANIL KUMAR J.-Heard Sri Pradeep Agarwal, learned counsel for the revisionist and Sri Shanjay Sareen learned counsel for the respondent. The facts of the present case, in brief, are that M/s. Deva Brick Field, Gopalpur, Barabanki (hereinafter referred to as, "the revisionist") is a registered dealer under the U.P. Trade Tax Act,1948. Initially a survey was conducted on May 13, 1986 on the....

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....re the first appellate authority which was numbered as Appeal No. 370 of 1991 which was partly allowed vide order dated August 11, 1992 by reducing the tax to the tune of Rs. 29,574. The order dated August 11, 1992 passed by the first appellate authority was challenged before the U.P. Trade Tax Tribunal, Bench III, Lucknow, by the revisionist as well as review authority (Commissioner, Trade Tax) b....

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....Trade Tax Act, 1948. I have heard the learned counsel for the parties and gone through the record. In the instant case, it is clearly established from the record that the assessment order passed by the assessing authority was based on estimation after rejecting the book version of the revisionist and thereafter the order passed by the first appellate authority as well as the U.P. Trade Tax Trib....

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....fact. Further at the time of adjudicating and deciding the revision under section 11 of the Trade Tax Act this court while exercising the power of judicial review can interfere only in the order passed by the Tribunal when the question of law is involved and not the question of fact. In this regard the honourable Supreme Court in the case of Commissioner of Sales Tax, U.P. v. Kumaon Tractors....