1979 (9) TMI 194

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rship firm, has filed this revision under Section 11 (1) of the U. P. Sales Tax Act relating to the assessment year 1971-72. The assessee is a dealer in pipes and pipe fittings. The ground urged before me was that the taxing authorities as well as the Revising Authority were not justified in rejecting the account books of the assessee. The net turnover disclosed by the assessee was at ₹ 1,19 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd the assessee failed to reconcile that discrepancy ; (4) counter-foils of C-Forms and the purchase vouchers were not shown and further the assessee deposited the tax levied in pursuance of the provisional assessment and did not file any appeal. 2. It was submitted before me on behalf of the assessee by Sri Bharatji Agarwal that if the reasons given by the learned Revising Authority are taken u .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... It has been held in that case that insistence by the Assessing Authorities on the maintenance of the stock register and rejection of accounts on account of an omission to do so without any other defect in the account maintained under Section 12 is not warranted by the law. 3. I am inclined to accept this submission that merely on account of non-production of the details of the stocks the accounts .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the account books maintained by him were not reliable. Similarly in M/s Bala Nath Mansoori Lal v. Commissioner of Sales Tax, 1978 UPTC 747 a learned single Judge of this Court ruled that the mere fact that the account books were not available on two different dates when the surveying party came to survey the shop of the assessee would net constitute a valid ground for rejection of the account b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in a chart and the turnover disclosed from the books. 6. After hearing counsel for the parties I am inclined to accept this contention, since it will furnish an opportunity to the Revising Authority to examine this question afresh in the proper perspective and in the light of the decided cases which have been noted above. In this view of the matter it is not necessary to go into other questions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X