(1.) THIS appeal is directed against the OIA No. AKP/165 -166/DMN/NDMN/2009 -2010, dated 18 -12 -2009.
(2.) HEARD both sides and perused the record.
(3.) THE relevant issue that arise for my consideration is that, the appellant herein was visited by the officers of the Revenue department on 12 -7 -2008 and they noticed the following : -