TMI Blog1993 (2) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... the disclosed turnover. On further appeal by the Revenue to the Sales Tax Tribunal, the order passed in the appeal was set aside and the order of the Sales Tax Officer was restored. The assessee had come to this Court in revision against the order passed by the Sales Tax Tribunal. There is no dispute as regards capacity of the brick-kiln, firing period and the bricks produced during the year in question. The book results of the assessee in all these respects were accepted by the Sales Tax Officer. There is no finding that the books of account produced by the assessee were not maintained regularly and they did not represent the true state of affairs of the assessee's business. The disclosed turnover was not accepted by the Sales Tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the purpose of this case. Section 7 of the U.P. Sales Tax Act (for short "the Act") provides for determination of turnover and assessment of tax. It, inter alia, provides that if the assessing authority after making such enquiry as he may consider necessary, is satisfied that any returns submitted under that section are correct and complete, he shall assess the tax on the basis thereof. However, where no return is submitted by the dealer under sub-section (1) of section 7 of the Act within the period prescribed or if the return submitted, in the opinion of the assessing authority, is incorrect or incomplete, sub-section (3) of section 7, authorises the assessing authority to determine the turnover of the dealer to the best of his judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act referred earlier, it may not be disputed that when called upon it is for the assessee to prove the correctness of the return filed by him. The assessee may discharge that burden by showing that the correctness and completeness of his return or returns are backed with true and correct accounts as required by section 12 of the Act. As observed by this Court in Munna Ali Hafizullah Ali Sons v. Commissioner of Sales Tax 1987 UPTC 1764, the rejection of books of account is a serious matter. The accounts should not be rejected light heartedly. In doing so, the Revenue has to prove satisfactorily that the account books were unreliable, incorrect or incomplete before it proceeds to discard the books version. Where account books kept by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out whether there is any material to lead him to the conclusion that there is something wrong in the account books. It does not appear that the challans, bill books and cash memos maintained by the assessee were put to cross tests. There is no finding that the assessee had not recorded full consideration for which he sold its products. In the absence of any such finding, the returned turnover which was based on the account books maintained in due course, could not have been discarded as has been done in the instant case. Assuming that the average selling rate per thousand bricks was low, the book version, in my opinion, could not have been rejected on that ground because the low selling rate is not a defect in the account books. For what ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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