1954 (1) TMI 25

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..... h the assessment proceedings relating to the assessment of the petitioner under the U.P. Sales Tax Act. A notice was issued by the Sales Tax Officer calling upon the petitioner to file the returns of his turnover for the year 1952-53 and at the same time to appear and produce the account books before him on the 30th December, 1953. The petitioner in reply to this notice sent an application to the .....

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..... ly called for, I cannot see why the Sales Tax Officer cannot call for the account books to verify their correctness. Of course, if the petitioner considers that he has no turnover which is liable to assessment under the Sales Tax Act, he can file a return show- ing that there is no turnover at all. Even in such a case, the Sales Tax Officer would be competent to call for the account books in order .....

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..... he Sales Tax Officer, when he examines the return of the turn- over and the account books, would give a decision which would be contrary to the decision of this Court in Jai Prakash Budh Prakash v. The Sales Tax Officer, Kanpur and Others(1). No such assumption is justi- fied. It may be that the Sales Tax Officer has called for the account books to satisfy himself that the petitioner has no turn .....

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