SAVAMALAI ESTATES LTD Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS revision is filed under Section 54 of the Tamil Nadu Agricultural Income Tax Act, 1955 to revise the order of the Tamil Nadu Agricultural Income Tax Appellate Tribunal (hereinafter referred to as "Appellate Tribunal), Madras dated 08.01.2002 passed in A.T.A. No.18 of 2001, raising the following substantial questions of law:

(2.) THE brief facts leading to the above revision, are as follows:

(3.) THE learned Special Govt. Pleader (Taxes) appearing for the State submitted that the Appellate Tribunal had considered all the relevant materials and restricted the disallowance to 20% in respect of maintenance of vehicles. Hence the finding of the Appellate Tribunal was based on evidence and there is no question of law involved for consideration of this Court.