This revision has been filed by the State under Section 11(1) of the U.P. Trade Tax Act for the assessment year 1997-98 against the order of the Tribunal dated 12.7.2006. The question of law referred to is hereunder :-
(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in affirming the order passed by the first appellate authority without proper consideration and examination of the findings recorded by the first appellate authority and further without controverting the findings recorded by the assessing authority ?
The Tribunal has affirmed the order passed by the first appellate authority on the basis of the findings of fact that there was no adverse material against the assessee and his account books were to be accepted.
In view of the findings of fact recorded, no question of law arises.
This revision is dismissed.
Order Date :- 27.1.2010 S.P.