Heard learned counsel for the assessee and the learned standing counsel for the department.
This revision has been filed by the assessee under section 11 of the U. P. Trade Tax Act against the order of the Tribunal dated 18.11.2004 for the assessment year 2000- 2001.
The questions of law referred are as under: "(i) Whether the Tribunal has rightly set aside the order passed by the Ist Appellate court without upsetting its findings?
(ii) Whether the Tribunal has rightly increased the amount of tax after ignoring the case of the revisionist?
(iii) Whether the Tribunal is empowered to assess the amount of tax in illegal and arbitrary manner?
(iv) Whether the Tribunal has assessed the amount incurred correctly upon the preparation of bricks?
(v) Whether the Tribunal has rightly enhanced the amount assessed by the Ist Appellate Authority?
(vi) Whether the impugned order passed by the Tribunal suffers from manifest error of law apparent on the face of record, perverse and unjustified?"
The tribunal has recorded finding of fact on the basis of survey made at the premises of assessee that he was manufacturing 20,402 bricks per day and therefore he was manufacturing one lac bricks in five days. It is on this basis, his turnover has been estimated.
In view of the above, no question of law arises. I see no reason to interfere with the order of the Tribunal.
The revision is dismissed as above. No costs.
Order Date :- 18.1.2010 rk