9911796707
TMI Blog1983 (12) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided by Assistant Commissioner, Sales Tax (Judicial), who partly allowed the appeal and determined the turnover at Rs. 1,18,180.00. The tax assessed came to Rs. 7,762. Still feeling aggrieved by the order of the appellate authority, the dealer went in second appeal, which was heard and allowed by the Sales Tax Tribunal (hereinafter referred to as the Tribunal) by order dated 10th August, 1982. The Tribunal accepted the account books maintained by the assessee and accepted the disclosed taxable turnover of Rs. 45,772.50 and the tax for the year 1978-79 was reduced to the admitted amount. Excess tax, if paid, was ordered to be refundable to the dealer. The Commissioner, Sales Tax, U.P., has preferred revision against the said order under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Das Ganpat Lal v. Commissioner of Sales Tax [1976] 38 STC 345; 1976 UPTC 198 and urged that if the account books were not produced for inspection at the time of survey, an adverse inference could be drawn. In paragraph 2 of the judgment of Banwari Das Ganpat Lal [1976] 38 STC 345; 1976 UPTC 198 it was observed that "section 13 of the Sales Tax Act cast a duty on the assessee to produce the account books whenever demanded by a surveying officer. In performance of the statutory duties, if the surveying officer visits the shop of the assessee and he is denied the assistance of either looking into the account books or examining the material, which is relevant for determining whether the assessee is maintaining his account books properly or n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. In the event of the assessee not co-operating with surveying officer by not permitting inspection of the books, the Act makes provisions for penal action. But the mere fact that the assessee did not co-operate with the surveying officer cannot lead to the result that the account books maintained by him are not reliable especially when they were accepted in respect of non-ferrous metal business. There must be some material apart from these circumstances for rejecting the account books." Similar view was taken in Eastern Tube Company v. Commissioner of Sales Tax 1980 UPTC 132 and Eastern Tube Company, Gopiganj, Varanasi v. Commissioner of Sales Tax 1980 UPTC 575. In this view of the matter, I am unable to agree with the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wers under section 11 of the Act. A question of fact becomes a question of law if the finding is either without evidence or if the finding is contrary to the evidence. But the inference drawn on the consideration of the documents and other evidence led by the parties, cannot be said to suffer from any error of law merely on the ground that a different view can possibly be taken on that evidence or in respect of any particular document or evidence. A decision of Tribunal on facts is final, except where it can successfully be assailed on the ground that there is no evidence to support the findings on questions of fact recorded by the Tribunal or that the findings are based on inadmissible evidence or the same are contrary to evidence on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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