1976 (8) TMI 135

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..... Whether, on the facts and in the circumstances of the case, the survey dated 29th April, 1964, could be used for the assessment pertaining, to the year 1962-63?" The assessee runs a brick kiln manufacturing and selling bricks and allied products. It returned a net turnover for the year in dispute at Rs. 1,24,724.40. In a survey made by the sales tax authorities on 29th April, 1964, a rough cop .....

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..... nd the note book seized at the time of survey did not contain any entry which relates to the assessment year 1962-63. It has been held in Shyam Lal Om Prakash v. Commissioner of Sales Tax, Uttar Pradesh[1912] 20 S.T.C. 385.: "It is not the date of the survey which is material for determining the question as to whether the result of such survey would be relevant for an earlier assessment year, bu .....

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..... il, 1964, which did not contain any incriminating material for the year in dispute. In the circumstances, our answer to the question referred to us is as follows: "In the facts and circumstances of the case, the survey dated 29th April, 1964, could not be used for the assessment pertaining to the year 1962-63." The assessee is entitled to his costs which we assess at Rs. 100. Reference answe .....

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