PADAM CHAND Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) This revision has been filed by the assessee under Section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act) against the order passed by the Sales Tax Tribunal, Aligarh, dated 28th August, 1984, relating to the assessment year 1981-82.

(2.) The assessee carries on the business of bhang and is a licensed dealer. The assessee had not maintained any cash book or ledger as according to it most of the sales of bhang were below Rs. 5 and it disclosed its sales at Rs. 1,222.80. However, the Sales Tax Officer enhanced the turnover of the assessee and did not accept the disclosed turnover of the assessee and estimated the total turnover at Rs. 65,000 and imposed Rs. 7,800 as sales tax. The assessee feeling aggrieved against the aforesaid order preferred an appeal before the Assistant Commissioner (Judicial) and the Assistant Commissioner (Judicial) confirmed the order of the assessing authority. The assessee feeling aggrieved filed a second appeal before the Sales Tax Tribunal and the Tribunal by its order reduced the turnover. The assessee has come to this Court against the said order in the instant revision.

(3.) Learned counsel for the assessee has contended that one of the vital and legal questions raised by the assessee before the Tribunal and the Assistant Commissioner (Judicial) in its appeal was not considered. Copy of the ground of appeal has been filed by the assessee as annexure 2 to this revision and in the said memo ground No. 4 reads as under: Because while completing the assessment order affidavit filed had been ignored without any valid grounds and the rejection of the turnover without issuing mandatory show cause notice and the Additional Commissioner (Judicial) has ignored these arguments.