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TMI Blog2013 (11) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... J. For the Applicant : C. S. C. For the Respondent : Ram Sharma ORDER (Delivered by Hon'ble Dr. Satish Chandra, J.) All the aforesaid revisions are pertaining to the same assessee for the assessment years 1974-75; 1975-76 and 1976-77. The brief facts of the case are that during the assessment year under considerations, the assessee was engaged in the manufacturing and sale of bricks. On 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced at the time of survey." In view of above, the matter is before us. With this background, heard Sri H. P. Srivastava, learned counsel for the State. None appeared on behalf of the assessee. Sri H. P. Srivastava, learned Standing Counsel relies on the ratio laid down in the case of Commissioner of Sales Tax, U.P. vs. Mohan Brick field, Agra; JT 2006 (12) SCC 148, where the Hon'ble Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of the business, the power of inspection in terms of Section 13 becomes redundant. Subsection (4) of Section 13 empowers the officer of the authority to enter and search any place or any other building or place where he has reason to believe that the dealer keeps or for the time being keeps any documents and accounts relating to his business. The expression "place of business" is defined in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not produced at the time of survey. The burden is on the assessee to show as to why no adverse inference should be drawn. In the instant case, books of account were already rejected in the earlier assessment years and no appeal was filed. So, the said books of accounts are useless for the assessment years under consideration. In view of above, the answer to the referred question of law is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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