TMI Blog1996 (11) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and penalty imposed under section 16(1)(i), Rajasthan Sales Tax Act, 1954, has been reduced from Rs. 6,083 to Rs. 4,968 and from Rs. 12,166 to Rs. 9,936, respectively. 2.. The facts of the case may be summarised thus: On April 3, 1978, the business premises of the petitioner was surveyed by the Assistant Commercial Taxes Officer, Flying Squad, Jaipur and 16 loose papers and a diary were seized. They contained entries without any date. The case was transferred to the Commercial Taxes Officer, Special Circle-I, Jaipur. Notice was issued by him to the petitioner. 3.. In its reply, the petitioner submitted that it was dealing with the taxpaid tyres and tubes only and no taxable tyre or tube was involved in any of the aforesaid entries o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.. He also contended that the diary was of the year 1976 which was being used as a rough note book, no entry was being made on it in the regular course of business. The checking was done on April 3, 1978 and statements of the persons mentioned in the entries of the diary and loose papers were not recorded to verify that the entries actually related to the transactions of sale. 6.. In reply, it has been contended by the learned counsel for the department that no question of law is involved in this case and as such the application for revision deserves to be dismissed. He also contended that the assessment order shows that the petitioner also carried on the business of tractor and motor parts during the relevant period and as such it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reduce his tax liability. There was no question of tax liability in respect of tax-paid tyres and tubes. 9.. There is yet another aspect of the matter. It is a well-settled law that the burden is always upon the department to prove a sale. It was upon the department to prove that the entries found in loose papers related to transactions of sale. No attempt was made by the assessing authority to examine any purchaser whose name appeared in the entries of these loose papers and diary. Admittedly, some entries of the loose papers and diary were duly found in the regularly maintained account books of the assessee and other entries were not found. The petitioner s case is that the entries which have no corresponding entries in the regularly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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