ASHWANI KUMAR MISHRA,J. - (1.) Based upon a survey conducted on 13.6.2002, the books of account have been discarded and assessment made based upon best judgment. Tribunal returned a finding that accounts were not properly maintained in accordance with section 12(2) of the U.P. Trade Tax Act. The Tribunal has noticed that the first appellate authority determined the turnover after taking into consideration figures of the previous year, and the appeals filed by the assessee and also by the revenue have been rejected. So far as central sales is concerned, appeal of revenue has been partly allowed after noticing that books of account were not properly maintained. On such findings, the second appeal has been disposed of by the Tribunal on 22.4.2005, which is assailed in this revision.
(2.) Sri Piyush Agrawal, learned counsel for the applicant has invited attention of the Court to the orders of the authority and the Tribunal with an attempt to persuade the court that such findings are contrary to records.
(3.) However, after going through the materials brought on record, this Court finds that no perversity could be shown in the order of the Tribunal with reference to the materials brought on record. In exercise of revisional jurisdiction, factual disputes are otherwise not required to be adjudicated.;