JUDGMENT Bharati Sapru, J. -- This revision has been filed by the State for the assessment year 1995-96 against the order dated 04.01.2010 passed by the tribunal. 2. The question of law referred to is as under: "(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in dismissing the appeal filed by the Commissioner without considering the relevant provisions of the Notification No.780 dated 31.3.1995?." 3. The State has taken a stand that the benefit of the notification no.780 dated 31.3.1995 should not have been given to the assessee because he did not comply with the terms of the notification that is to say he did not deposit the provident fund dues. Under the Provident Funds Act, requirement to pay arises after three years. The assessee has made no default in payment of provident fund as it was his first year. The Tribunal has, therefore, taken a view that the terms and conditions of the notification had not been violated or contravened. The view taken is correct. 4. In view of the findings recorded by the Tribunal, no question of law arises. I see no reason to interfere with the order of the tribunal. No other question was argued. 5. The revision is dismissed as above. No costs. Shri M.M. Rai, Advocate has appeared on behalf of the assessee.