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COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus ANNAPURNA HOTEL SEPARI BAZAR, JHANSI

High Court of Judicature at Allahabad

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Commissioner, Trade Tax, U.P. Lucknow v. Annapurna Hotel Separi Bazar, Jhansi - SALES/TRADE TAX REVISION No. 132 of 2002 [2007] RD-AH 9415 (17 May 2007)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Vikram Nath, J.

Heard learned counsel for the parties.

It is not in dispute that the Tribunal is the last court of facts. In the present case the Tribunal has reduced the turnover of the assessee and consequently, tax liability has been reduced.  Such estimate of turnover is based on material on record and is finding of fact.   The order passed by the Tribunal does not call for any interference in revisional jurisdiction.

Revision lacks merit and is, accordingly, dismissed.

Dated:17.05.2007

RPS-TTR-132-02


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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