SATPAL KISHANLAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) In this revision under Section 11(1) of the U.P. Sales Tax Act, the applicant-dealer has challenged the order imposing a penalty upon him under Section 15-A(1)(c) of the U.P. Sales Tax Act. The amount of penalty is Rs. 1,800 and it relates to the year 1977-78.

(2.) During the course of assessment proceedings for the year aforesaid, the applicant's accounts were rejected and its turnover determined by estimate. The order was upheld in appeal by the Assistant Commissioner (Judicial), Sales Tax, who reduced the taxable turnover to some extent. The assessment order was affirmed by the Sales Tax Tribunal in second appeal.

(3.) There was a survey of the business premises of the dealer on 23rd April, 1977, during which a diary was found containing entry of sale of a steel box for Rs. 400. This was not entered in the account books nor was any cash memo issued. The case of the dealer was that the amount aforesaid represented part payment received by him towards sale on credit and that the transaction was completed on 25th April, 1977, when a cash memo was issued.