Court No. - 7
Case :- SALES/TRADE TAX REVISION No. - 152 of 2018 Applicant :- The Commissioner,Commercial Tax Opposite Party :- S/S Raj Ratan Industries Pvt. Ltd. Counsel for Applicant :- Bipin Kumar Pandey
Hon'ble Surya Prakash Kesarwani,J.
Heard Sri B.K. Pandey, learned standing counsel for the revisionist.
This revision has been filed challenging the order dated 3.2.2018 in Second Appeal No.190/2013 (Year 2007-08) passed by the Member Commercial Tax Tribunal, Bench - 3, Kanpur. By the impugned order both the appeals being appeal no.190 of 2013 and 259 of 2015, filed by the department and the assessee respectively, have been dismissed and the order of the First Appellate Authority has been upheld.
Learned standing counsel submits that the optimum production capacity of the plant of the respondent-assessee was 5 M.T. while the assessee has disclosed average production of 2.5 M.T. per hour. Therefore, the Assessing Authority has lawfully and correctly fixed the average production of 3.5 M.T. But, the First Appellate Authority and the Tribunal have committed a manifest error of law and facts in disapproving the production determined by the Assessing Authority.
I have carefully considered the submissions of learned counsel for the revisionist.
Perusal of the assessment order shows that there was no material before the Assessing Authority to disbelieve the production disclosed by the assessee as aforesaid. The First Appellate Authority recorded a finding of fact that the rejection of disclosed production is not based on any material. The Tribunal has also recorded a finding of fact to the same effect. The findings recorded by the First Appellate Authority and the Tribunal are findings of fact. No material could be pointed out by the learned standing counsel so as to indicate that the findings recorded by the First Appellate Authority and the Tribunal are perverse.
In view of the aforesaid, no question of law arises from the impugned order of the Tribunal. The controversy is concluded by the findings of fact.
In view of the aforesaid, the revision is dismissed.
Order Date :- 30.5.2018/vkg