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TMI Blog2016 (11) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the accident which had taken place in its business premises. The order of the Tribunal as also that of the assessing authority cannot be sustained even on this score - revision allowed - decided in favor of revisionist. - Sales/Trade Tax Revision No. 378 of 2012 - - - Dated:- 5-10-2016 - Hon'ble Yashwant Varma, J. For the Applicant : Shubham Agrawal,Bharat Ji Agrawal For the Opposite Party : C.S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel, who has appeared for the respondents. This revision is directed against an order of the Tribunal dated 14 March 2012 in terms of which it has affirmed the rejection of the books of accounts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and circumstances was clearly illegal. The principles on the basis of which the submissions advanced by Sri Agrawal are liable to be tested stand duly elucidated by two learned Judges of this Court in M/s Speed Rollers Pvt. Ltd. and S/s Saini Timber House. The underlying principle as elucidated and enunciated in the judgments aforementioned is that irregular consumption of electricity on its own can not form the basis for the rejection of books of accounts of a dealer. To put it in other words, rejection of books of accounts of a dealer cannot be sustained solely on the ground of irregular consumption of electricity. As has been held by this Court, irregular consumption of electricity can be but one of the factors, which may weigh wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able material, there is no rider on the power of the assessing authority to make best judgment assessment taking into account the electricity consumption of the assessee as one of the relevant factors. 10. In M/s Chandu Lal Sons Vs. Commissioner of Sales Tax 1988 U.P.T.C. 535, a Single Judge of this court held that excessive consumption of electricity may not the basis for rejecting the account books but once the account books are rejected, the consumption of electricity becomes a relevant factor in making the assessment of taxable turnover. 11. A similar view has been expressed by another Single Judge of this court in M/s Jay Cee Rolling Shutter and Iron Engineer Works, Allahabad Vs. Commissioner of Sales Tax 2001 U.P.T.C.-30 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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