EMPEES TRADERS Vs. STATE OF KERALA

JUDGEMENT

(1.) The following questions of law, as modified by us, arise in the above revision:

(2.) The assessment year is 2006-07 and the assessee is a dealer in live chicken. The Tribunal affirmed the assessment order which, on best judgment, made an estimation of the turnover, based on the sale value of live chicken conceded by another dealer in the same district and alleged enquiry made by the Assessing Officer.

(3.) Sri.V.P.Narayanan, learned Counsel appearing for the assessee, would argue that the assessment is made in an arbitrary manner and the estimation is without any reasonable basis. Even the cross-examination of the other dealer was declined. Learned Senior Government Pleader Sri.Mohamed Rafiq would argue on the basis of the records. It is submitted that the purchase bills would indicate that the sale has been made with a marginal profit, based on which no dealer can survive. It is asserted that there was valid reason for rejection of books of accounts.