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TMI Blog1985 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order passed by the Sales Tax Tribunal, Aligarh, dated 28th August, 1984, relating to the assessment year 1981-82. The assessee carries on the business of bhang and is a licensed dealer. The assessee had not maintained any cash book or ledger as according to it most of the sales of bhang were below Rs. 5 and it disclosed its sales at Rs. 1,222.80. However, the Sales Tax Officer enhanced the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered. Copy of the ground of appeal has been filed by the assessee as annexure 2 to this revision and in the said memo ground No. 4 reads as under: "Because while completing the assessment order affidavit filed had been ignored without any valid grounds and the rejection of the turnover without issuing mandatory show cause notice and the Additional Commissioner (Judicial) has ignored these arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before determining the turnover of the dealer to the best of his judgment. The nonissuance of notice by the assessing authority as contemplated by this proviso will result in vitiating the best judgment assessment. The intention of the rulemaking authority was that the assessee must be informed the reasons or the grounds for non-acceptance of the turnover of sales and purchases of the assessee bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng fresh assessment after complying with the requirement of rule 41(7), proviso (2). In the result, the revision succeeds and is allowed and the order passed by the authorities below are quashed and the matter is sent back to the Sales Tax Officer with a direction to pass fresh assessment order in the light of the observations made above. Let a copy of this order may be sent to the Sales Tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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