2010 (5) TMI 779

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..... he instant revision: (i) Whether, in view of the judgment of this honourable court in the case of Anup Lal Sohan Lal v. Commissioner of Sales Tax [1987] UPTC 1122 and Malik Singh Int Bhatta v. Commissioner of Sales Tax [1989] 75 STC 381 (All); [1989] UPTC 442, the account books can be rejected if the same has not been shown at the time of survey? (ii) Whether, in view of the judgment of this ho .....

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..... STC 638; [2007] UPTC 1. In view of the above, the said question needs no adjudication and stands answered against the assessee and in favour of the Department in terms of the above decision. So far question No. (ii) is concerned, admittedly a survey was conducted on April 23, 1986 and according to survey report revisionist has concealed one round of firing and the brick kiln had not remained .....

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..... show that the brick kiln was actually closed. No such material was brought before any authority and, as such, the Tribunal has not committed any error in accepting the survey report and making assessment accordingly. The question No. (ii) is answered accordingly. The third and last question raised is with regard to the rate of the bricks. The revisionist has shown the rate to be ₹ 235 .....

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