High Court of Judicature at Allahabad
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M/S Mohd. Umar Brick Works, Maharajganj v. The Commissioner Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 2551 of 2005  RD-AH 6807 (2 December 2005)
TRADE TAX REVISION NO.2551 OF 2005
M/s Mohd. Umar Brick Works, Maharajganj. ....Applicant
The Commissioner Trade Tax U.P., Lucknow. ....Opp. Party
Hon'ble Rajes Kumar, J.
Present revision under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 07.02.2005 for the assessment year 1986-87.
The only dispute raised in the present revision is the disallowance of 3,30,000 bricks, which was claimed to have been damaged in water. Such claim has not been accepted by the Tribunal on the ground that it is not possible to believe that the pakki bricks could be damaged in water. Inasmuch as no proper evidence has been adduced in support of the claim. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.
In the result, revision fails is accordingly, dismissed.
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