JUDGMENT :

1. Heard Sri Pradeep Agrawal, learned counsel for the revisionist as well as Sri Rohit Nandan Shukla, learned counsel for the opposite party.

2. Present revision under Section 11 of the U.P. Trade Tax Act, 1948, has been preferred assailing order dated 05.11.2004, passed by the Commercial Tax Tribunal, U.P., Lucknow (hereinafter referred to as "the Tribunal"), on the following questions of law :-

(i) Whether the learned Tribunal was justified in not considering the decision of this Hon'ble Court in the case of Kanhaiya Beverages Pvt. Ltd. wherein it has been specifically held that the ownership of the land in the name of the Promotor Director can be considered to be the land of the unit and the grant of eligibility certificate can not be refused.

(ii) Whether the learned Tribunal was justified in not considering the fact that the final registration with the Industries Department was in continuation of the provisional registration granted in 1996 and 2001.

(iii) Whether the learned Tribunal was justified in twisting the fact of the case and without proper appreciation of fact has recorded the perverse finding which has vitiated the law.

(iv) Whether the learned Tribunal was jus