KULAMANI MOHANTY Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS is an application under section 24 (1) of the Orissa Sales Tax Act, 1947 (for short "the Act") at the instance of the dealer. The following question of law has been referred to this Court by the Member, Additional Sales Tax Tribunal, for decision of this Court.

(2.) THE dealer is registered under the Act. In respect of the year 1974-75, the Sales Tax Officer assessed him to the best of judgment under section 12 (4) of the Act which reads as follows :

(3.) THE question deals with the justification of rejection of the accounts as well as the propriety of the best judgment assessment. There can be no divergent opinion that rejection of accounts on the basis of erroneous finding on materials contrary to record would not be justified. The first part of the reference is therefore, to be answered in favour of the assessee that the Tribunal was not justified in rejecting the books of accounts. In other words, the accounts of the dealer had no defect.