9911796707
TMI Blog1976 (2) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... he following question for our opinion: "Whether there was any material for the rejection of the assessee's account books and assessing it at Rs. 15,000." The dispute in the present case relates to the year 1964-65. The assessee dealt in non-ferrous metal during this year. He returned a turnover of Rs. 50,952.00 in respect of non-ferrous metal. It appears that during the assessment year in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Officer had accepted the assessee's book version in respect of the sales of non-ferrous metal, he erred in rejecting the account books, solely on the ground that they had not been shown to the surveying officer. He also held that the mere fact that the assessee had business in brasswares in the last year could not be a ground for rejection of the account books of the present year or add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no material in the eye of law to sustain the finding of the revising authority. Inspection of the premises of a dealer are made under section 13 of the Act. Section 13(2) of the Act empowers the surveying officer to inspect the books of the assessee. In the event of the assessee not co-operating with the surveying officer by not permitting inspection of the books, the Act makes provision for penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additions in the assessee's turnover had been made on the assumption that the old business was carried on in the year in question. In order to draw such an inference, some objective fact apart from the past conduct of the assessee must exist in the assessment year in question to indicate that the assessee had been conducting the old business. In the present case, no such circumstance exists. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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