Heard learned Standing Counsel for the State and Sri R.D. Gupta 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 1998-99 against the order of the Tribunal dated 14.12.2006. 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, setting aside the order passed under Section 22 merely on the basis that proceedings under Section 21 was on account of change of opinion ?
The Tribunal has very strongly recorded that there was no justification at all for passing any order under Section 22 and it appears that the order under Section 21 and 22 was being passed for extraneous reasons.
In view of the findings of fact recorded, no question of law arises.
This revision is dismissed.
Order Date :- 3.2.2010 AKJ