AI Structured Summary
Not yet generated for this judgment
Judgment
Special leave granted
Heard
This appeal by special leave is against the judgment of the Allahabad High court in a revision under Section II of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "the Act"). The High court has allowed the revision against the order of the Sales Tax tribunal. The grievance made by the Department in this appeal is that the High court has interfered with a finding of fact which was not permissible in revision under Section 1 1(1 of the Act. We find merit in this submission
The scope of revision under Section 11(1 of the Act does not extend to interference with a finding of fact on reappreciation of the evidence. The only ground on which the revision has been allowed by the High court is one of fact and this has been done after reappreciation of evidence on that question of fact. The High court clearly observed that the Sales Tax tribunal has not correctly appreciated the facts. No doubt, the High court then says that there is no material on record to support the finding of fact that all 580 tins were unloaded at Hathras. A perusal of the tribunal''s order dated 20/4/1991 (at pp. 26-30 of the paper-book) indicates that this assumption made by the High court is incorrect. The tribunal has recorded a clear finding of fact based on material against the assessee and the view taken by the tribunal in its order on the question of fact being based on evidence was not open to interference in are vision under Section I I of the Act. There is no ground available in law to set aside the order of tribunal in the revision. The High court''s order is, therefore, set aside
Consequently, the appeal is allowed with costs. The impugned order dated 12/8/1992 made by the High court in Sales Tax Revision No. 686 of 1991 is set aside, with costs