M. C. JAIN, J. - (1.) HEARD learned counsel for the petitioner and perused the orders of the sales tax authorities. The learned Tribunal has extracted the relevant part of the order passed by the Deputy Commissioner (Appeals) and it has been found by him that it is apparent that the bills and the books of the accounts were not property examined and the penalty was imposed without consideration of the material on record. These observations were made by the Deputy Commissioner (Appeals) and these observations were not at all challenged by the present petitioner in the memo of appeal before the Tribunal. It was neither shown that the observations were wrong and incorrect. The assessee has filed his own affidavit giving the details of the goods received from the gold and silver smiths and the purchases made by him on the day of survey. The question decided was the question of fact and from the order of the Tribunal no question of law arises. It cannot be a question of law that the material placed by the assessee should not have been believed by the Deputy Commissioner (Appeals ).
(2.) THUS, this revision has no force as it does not involve any question of law so it is hereby dismissed summarily. Petition dismissed. .;