ARVIND ENGINEERS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) These three revisions under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) are directed against the order dated 25th January, 1986 passed by the Sales Tax Tribunal, Allahabad Bench-I, relating to assessment years 1978-79, 1979-80 and 1980-81. Since all the revisions arise out of a common order, they are being disposed of by a common judgment.

(2.) The applicant was the sole proprietorship concern of late Sri Vishnu Narain Dixit. He died on August 6, 1980, leaving behind his widow. The disclosed turnovers of the assessee-applicant for the assessment years in question under the Act were rejected by the assessing authority and best judgment assessment was passed. Having failed in the first appeals the assessee preferred second appeals before the Tribunal which too met the same fate. Hence these revisions.

(3.) I have heard learned counsel for the parties. Sri Bharatji Agarwal, learned counsel for the assessee, did not challenge the rejection of the books of account by the authorities and the same is liable to be maintained. He, however, pressed these revisions only on the question of quantum of turnover and submitted that since the sole proprietor of the firm died and because of flood the books of account of the firm were destroyed and when the cases were listed before the assessing authority curfew was imposed in the Allahabad city, no proper explanation could be offered by the firm at the time of assessment. Mr. Agarwal further contended that since the business of the firm had been closed and the turnovers fixed by the authorities are excessive, the widow of the sole proprietor of the firm is not in a position to pay the tax imposed on the firm. The turnovers fixed should be reduced. After hearing counsel for the parties and also taking in view the facts of the case I am of the opinion that the turnovers fixed by the authorities in respect of assessment years 1978-79 and 1979-80 deserve to be reduced but no interference is called for in respect of the turnover for the assessment year 1980-81.