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TMI Blog2011 (4) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case should have been accepted. Hence, I direct the assessing officer to accept the books of account maintained by the assesse and make de novo assessment accordingly. For the purpose, all the orders passed by the authorities below as well as the Tribunal are set aside. Revision allowed. - Trade Tax Revision No. 50 of 2007 - - - Dated:- 20-4-2011 - SATISH CHANDRA DR. J. M.M. Dewan for the petitioner The C. S. C. for the respondent JUDGMENT The present revision has been filed under section 11 of the U.P. Trade Tax Act, 1948 against the order dated December 19, 2006 passed by the Trade Tax Tribunal, Lucknow, in Appeal No. 19 of 2005 pertaining to assessment year 2002-03. The brief facts of the case are that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is due to the reason that some stock was lying in a separate godown. The survey team has taken less weight of loose bags. Thus, there was no difference at all. He also mentioned that the survey team had not got these stocks physically weighed at the time of survey and the assistant officer has wrongly estimated the weight of 30 quintals in 30 loose bags which were not full and were unpacked. The survey team counted a number of bags without taking the weight of each bag. He continued to argue by mentioning that day-to-day manufacturing account has been maintained which contains datewise purchase, consumption and stock of paddy as well as date-wise production, sale and stock of different varieties of rice. A part of manufactured rice has t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny reason. In the case of Ashoka Enterprises v. Commissioner of Sales Tax [1984] UPTC 854 (All), it was observed that the failure of the assessee to show the books at the time of survey will not warrant rejection of the books. The position may be different in the cases where mala fide of the assessee is established in not showing the books at the time of survey, then surely an adverse inference will be drawn against the assessee, but not in the other case where the books could not be shown at the time of survey for good reasons. Further, in the case of Devi Lal Sons v. Commissioner of Sales Tax [1984] UPTC 1073 (All), it was observed that the books cannot be rejected merely for the reason that on first survey, the rokar and khata could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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