Dismissing the petition the revenue , the Court held that ;the Tribunal granted liberty to the Assessing Officer to examine the books of account and in case there was any violation of the Act then to disallow exemption under S.11 of the Act. No illegality or perversity could be demonstrated in the approach of the Tribunal. By moving the miscellaneous application, the Department tried to review the order which was not permissible under S. 254(2) of the Act.