Heard learned Standing Counsel for the State and Sri R.K. Garg for the assessee.
This revision has been filed by the State under Section 11(1) of the U.P. Trade Tax Act for the assessment year 2000-01 (U.P.) against the order of the Tribunal dated 7.2.2006. The question of law framed as hereunder :-
a) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in recording the finding, without giving the opportunity of hearing to the officer who had recorded this survey, that the survey dated 15.1.2000 did not relate to the assessee and that the assessee had done no manufacture or sale whether, intrastate or interstate, during the year under consideration ?
The Tribunal has recording findings of fact that the assessee has neither manufactured nor sold any goods during the year 2000.
In view of the findings of fact recorded by the Tribunal, no question of law arises. This revision is dismissed.
Order Date :- 22.1.2010 S.P.