BOBYS' RESTAURANT Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of the Tribunal dated January 14, 2004 for the assessment year 1998 -99.

(2.) THE applicant was running a restaurant for the supply of foodstuff, ice cream, cold drinks and other eatables and claimed to have maintained books of account in respect of the purchases and sales and disclosed the taxable turnover at Rs. 23,55,309.44. The assessing authority after rejecting the books of account by way of best judgment assessment estimated the taxable turnover at Rs. 28,40,000. The turnover estimated by the assessing authority has been confirmed in first appeal and by the Tribunal. Heard Sri K. Saksena, learned Counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel. With the consent of the parties, the present revision is being disposed of at this stage.

(3.) LEARNED Standing Counsel submitted that the maintenance of manufacturing account under Section 12(2) of the Act has been held mandatory and in the absence of the manufacturing account the books of account are liable to be rejected and the turnover has to be estimated by way of best judgment assessment as held by the apex court in the case of Commissioner of Sales Tax v. Girja Shanker Awanish Kumar reported in [1997] 104 STC 130 : [1997] UFTC 213.