JUDGMENT

Jagdish Sahai, J. - This special appeal by Sri Rameshwar, who has been assessed to sales tax by the Sales Tax Officer and whose appeal to the Sales Tax Judge has been dismissed, is filed against the judgment of Brijlal Gupta, J. dated 30-10-1961 dismissing writ petition No. 3036 of 1960 filed by the appellant.

2. One of the questions raised before the learned single Judge, and sought to be raised in this appeal, is whether the petitioner-appellant was a purchasing agent. The learned single Judge dismissed the writ petition on the ground that it involved a question of fact as also on the ground that the alternative remedy of revision was open to the petitioner-appellant, which he should have availed of.

3. We have heard Mr. Kunzru in support of this special appeal. In our judgment the learned single Judge was right in not investigating questions of fact in exercise of his writ jurisdiction. Admittedly there is a provision for filing a revision application in the U.P. Sales Tax Act (hereinafter referred to as the Act). That provision is Sec. 10 of the Act which so far as relevant for our purposes, reads: -

"10. Power of Revision. (1) The State Government shall appoint as Revi