ASHOK TRADERS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) This revision has been preferred by the assessee against the judgment dated 22nd August, 1984, passed by the Sales Tax Tribunal, Faizabad, relating to the assessment year 1978-79.

(2.) The assessee was carrying on the business of grain and oil-seed in the relevant assessment year. Its books of account were rejected by the assessing authority and best judgment assessment was passed. In the first appeal filed by the assessee the rejection of books of account was maintained but the turnover was reduced. The revenue as well as the assessee being aggrieved filed appeals before the Tribunal and both the appeals were dismissed by the impugned order.

(3.) The learned counsel for the assessee contended that the grounds on which the books of account have been rejected were not valid and relevant grounds on which the books of account could be rejected. He has contended that the Tribunal has mainly rejected the books of account on the basis of survey dated 23rd December, 1978. It has been alleged that at the time of the aforesaid survey the shop of the assessee was closed. The case of the department was that since the assessee intentionally closed the shop at the time of survey, the books of account could be rejected. The counsel for the assessee also contended that the penalty proceedings for the aforesaid action was also initiated by the assessing authority and the penalty imposed was ultimately knocked of. In view of the aforesaid fact this can also not be a valid ground for rejecting the books of account.