Prakash Krishna, J. - (1.) THE present revision is directed against the order passed by the Trade Tax Tribunal in Second Appeal No. 195 of 1991 for the assessment year 1983 -84 (U. P.).
(2.) THE dealer -applicant carries on the business of manufacturing and selling of bricks. The disclosed firing period of the brick kiln was accepted in respect of the second season. However, the authorities below have not accepted the disclosed firing period in respect of the first season on the fact as found in the survey dated June 4, 1983. The disclosed firing period in the second season was from June 16, 1983 to June 30, 1983. The assessing authority took the view that in view of the fact, as found in the survey dated June 4, 1983, the brick kiln was fired on June 5, 1983 and it continued up to June 30, 1983. The said finding has been confirmed by the Tribunal. In the memo of revision although four questions have been framed but the learned Counsel for the applicant pressed the revision on question No. (iii) only which is reproduced below: (iii) Whether the rejection of disclosed firing period at 86 days and estimate at 97 days is based on material and is legally justified ?
(3.) HEARD the counsel for the parties and perused the record.;