ASHOK STORES Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) THE question referred for the opinion of this Court is : Whether there is any material for rejecting the account books of the assessee and making the estimate of net turnover as adopted by the Additional Judge (Revisions) and the break up thereof

(2.) THE assessee, M/s. Ashok Stores, carried on business in hosiery and ready made garments. Its account books for the assessment years 1964 -65, 1965 -67 and 1966 -67 were rejected by the assessing authority. The only evidence which formed the basis for such rejection consisted of four surveys held on 30 -8 -1963, 15 -2 -1965, 30 -6 -1965 and 7 -8 -1967. The Additional Judge (Revisions) himself held that the first and the last survey were not strictly relevant for these three assessment years. He took the view that "they however indicated that the assessees conduct was not bona fide in recording its transaction."

(3.) IN the survey dated 30 -8 -1963 the surveying officer had reported that the assessee dealt in umbrellas also. In the grounds of appeal and the ground of revision the assessee had categorically denied that he was carrying on any business in umbrellas. It was urged before the appellate authority that the account books for 1963 -64 were accepted. The Judge (Revisions) did not consider this fact, made a general observation that the "Assessees conduct was not bona fide in finding its transaction" There was no finding in the assessment for the year 1963 -64 that the assessee carried on business in umbrellas also.