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Allahabad High Court · body

2016 DIGILAW 87 (ALL)

Commissioner, Commercial Tax v. S/S. Bhadoria Ent Udyog

2016-01-07

BHARATI SAPRU

body2016
JUDGMENT Bharati Sapru, J. -- Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2002-03 against the order of the Tribunal dated 30.06.2011. The question of law referred to is hereunder: - "Whether under the facts and in the circumstances of the case, the Trade Tax Tribunal as was legally justified in affirming the order passed by the first appellate authority reducing the firing period contrary to the material on record as well as the findings recorded by the assessing officer and the adverse material found in various survey 24.4.2002, 30.5.2002, 8.11.2002, 9.1.2003 and 7.3.2003?" 2. The Tribunal has assessed the turnover of the assessee giving some relief to the assessee, who was a brick kiln owner. The assessment has been made on the basis of the stocks found with the assessee of raw material and finished material. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question was argued. 4. This revision has no merit, it is dismissed. No costs.