TMI Blog1973 (4) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... undated entries in the seized books of account relate to a particular period and not to another period?" 2.. These are the relevant facts appearing on the record: The assessee is a registered dealer bearing registration No. CUI 3537 and started its business during the assessment year 1965-66 in aluminium utensils. It was assessed to sales tax for the year 1965-66. The assessment was reopened on the allegation that a part of its turnover had escaped assessment. The assessing officer rejected the books of account for defects indicated in his order and completed the assessment according to his best judgment. As a result thereof, an additional tax demand of Rs. 475.45 was raised. Before the Assistant Commissioner of Sales Tax, the first appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s annulled." From this appellate decision the aforesaid two questions of law are said to arise. 3.. The Tribunal has not come to find that the books of account of the assessee were not liable to be rejected. If the accounts are rejected, a best judgment assessment is bound to follow. In S.J.C. No. 65 of 1971 (State of Orissa represented by Commissioner of Sales Tax, Orissa, Cuttack v. Durgadutta Moda[1973] 32 S.T.C. 98.) disposed of by us on 10th April, 1973, we have held that section 12(8) of the Act does not require the assessment to be confined to the exact suppression or escapement. Section 12(8) of the Act prescribes that the reassessment is to be made in accordance with section 12(5) of the Act. Therefore, there can be a best judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and circumstances of the case. The Tribunal found as a fact in its appellate order that the business was commenced during the assessment year in question. The Inspector of the department visited the shop in February, 1966, that is, in the course of the very first year. Therefore, there was no room for doubt that the seized accounts did relate to the assessment year in question. It is true that in a case under section 12(8) of the Act the initial burden would lie on the revenue to establish that the seized books of account relate to a particular period because, until such correlation is established, the said accounts cannot be utilised as the basis for a finding-even prima faciefor holding that there has been a suppression or escape ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
