BABU RAM VISHNOI Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) UNDER section 11(4) of the U.P. Sales Tax Act, the Additional Judge (Revisions), Agra, has submitted a statement of case and has referred the following question of law for our opinion :

(2.) THE assessee, Babu Ram Vishnoi, is a dealer in ghee. An assessment under the U.P. Sales Tax Act was made against him for the assessment year 1965-66. It was a best judgment assessment because his account books were not accepted. The assessee filed an appeal and then went up in revision. His main contention was that his books of account were properly maintained and should not have been rejected.

(3.) NOW , in the instant case all that was discovered was that the assessee had despatched ghee on dates falling in the assessment year 1966-67 in a fictitious name. Those dates are far removed from the end of the assessment year 1965-66. The survey report certainly casts a doubt on the veracity of account books of the assessee for the assessment year in question, but suspicion cannot take the place of material or evidence. Each assessment year is a self-contained unit of assessment and the assessment for each year must be based upon the material relevant for that year.