PYARELAL HARI DASS Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) This sales tax revision under Section 11 of the U. P. Sales Tax Act" (hereinafter to be referred as "the Act") is directed against an order dated 29th January, 1986 passed by the Sales Tax Tribunal, Meerut Bench.

(2.) The only question raised in this revision is whether, on the facts and circumstances of the case, the Tribunal was right in remanding the case of the applicant to the assessing authority to make a fresh assessment ?

(3.) The assessee runs a brick kiln. For the assessment year 1982-83, its account books were rejected by the Sales Tax Officer and it was assessed to tax on an estimated turnover of Rs. 1,78,120 against the disclosed turnover of Rs. 55,400. On appeal the Assistant Commissioner, Sales Tax (Judicial), accepted the book version of the assessee. Being aggrieved, the Revenue took the matter further in appeal before the Sales Tax Tribunal. On consideration of the assessment order and that of the first appellate authority the Sales Tax Tribunal came to the conclusion that orders of both the lower authorities were liable to be set aside. The assessing authority was directed to make a further enquiry and thereafter pass a fresh assessment order.