IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2809 OF 2007 IN WEALTH TAX APPEAL (L) NO.1654 OF 2007 The Commissioner of Wealth Tax ..Appellant V/s. M/s.Cadbury India Limited ..Respondent ---- Mr.R.Asokan & P.S.Sahadevan for the appellant. Mr.J.D.Mistry with Ms.K.Shinde for the respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 26.02.2008. PC 1. Considering the cause shown, delay condoned. Office to register the appeal. WEALTH TAX APPEAL (L) NO.1654 OF 2007 1. Revenue was in appeal before the Tribunal. The learned Tribunal considered the finding recorded by CWT(A) and noted that the appellate authority had held that built up area for ground floor has been rightly taken by the assessee as 584 sqr.meters and applying rule (3), the return as filed by the assessee was the correct return. 2. Nothing has been brought before us to show that the figure arrived at was contrary to the figure : 2 : arrived at of the built up area based on records available. 3. Considering the above, as the finding is purely a finding of fact and as the rule has been correctly applied, the question of law as framed would not arise and consequently, appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)