Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 95 of 2008 Petitioner :- The Commissioner Commercial Tax/Trade Tax U.P. Lucknow Respondent :- Sanjay Entt Bhattant Bhatta Petitioner Counsel :- Standing Counsel Hon'ble Pankaj Mithal,J.
Heard learned Standing counsel on the delay condonation application and on
the merits of the case as well.
The delay in filing the revision has been sufficiently explained. Accordingly,
it is condoned.
Office to allot regular number to the revision.
For the assessment year 2000-01 under the U.P. Trade Tax Act the assessee
opposite party was assessed to tax which on appeal was considerably reduced
by the first appellate authority on the estimation of the production of the
brick-kiln. This reduction has further been reduced by the tribunal. The
estimation of production made by the authorities below is on the basis of the
nature and the capacity of the brick-kiln and as such is a matter which stands
concluded by the findings of fact involving no question of law.
The revision is dismissed.
Order Date :- 15.7.2010
SKS