MUNNA LAL AND SONS Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) These two revisions under Section 11(1) of the U.P. Sales Tax Act (hereafter "the Act") have been filed by M/s. Munna Lal and Sons, Amroha, a registered firm (hereafter "the assessee"). The assessment years involved are 1971-72 and 1972-73. The assessee carried on business in manufacture and sale of bricks and ran a brick kiln in village Kuri. It also carried on business in manufacture and sale of sugar and had a crusher in village Bahadurpur. For the aforesaid two years the accounts of the assessee and the disclosed turnover were not accepted by the assessing authority mainly on the basis of survey made on 30th April, 1973, of the assessee's kiln. According to the department at the time of that survey the assessee's chowkidar Allahdiya was present and a number of documents relating to the assessment years under consideration were found and after examining them they were given back to Allahdiya. The assessee disputed that in fact any such survey had been made or any such documents had been recovered. According to the assessee Allahdiya was not its chowkidar at the kiln at the time of the alleged survey. Allahdiya had been removed from service in October, 1972, and thereafter Ali Jan was the chowkidar. The assessee filed affidavits both of Allahdiya and Ali Jan in support of this contention. Further the assessee claimed to have transferred this bhatta in February, 1975.

(2.) Ali Jan was found to be. the chowkidar at the kiln and his statement was recorded by the survey officer. The assessing authority relying on that statement concluded that at the time of survey made on 30th April, 1973, in fact Allahdiya was the chowkidar and relying on the material recovered .at that time, made best judgment assessments for both these years. It may be noted that the outturn in respect of molasses also was enhanced.

(3.) The assessee filed appeals against both these assessment orders and once again raised the same contentions. The appellate authority confirmed the assessments and then the assessee filed revisions. The Additional Judge (Revisions) as well confirmed the rejection of accounts. In the matter of quantum of the turnover, however, he gave some relief. The enhancement made in the turnover in respect of molasses was also confirmed.