TMI Blog1998 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... was inspected on October 25, 1991 and it was found that the appellant has not maintained the accounts on October 24, 1991 and on October 25, 1991 and found shortage of stock to the tune of Rs. 61,178 for which the assessee has not issued sale bills. A notice was issued and the offence was compounded and a sum of Rs. 2,000 was levied as the compounding fee. Thereafter the assessee filed returns showing the turnover as Rs. 9,76,224.50. The assessing authority has found that the current accounts are not properly maintained and the accounts are not supported by required bills. However, he added Rs. 30,600 towards possible omissions on the ground that on inspection of the premises of the assessee by the A.C.T.O., Rs. 61,178 was found as escaped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck register was not posted for only one day. The mere non-issue of sale bills itself will not enable the assessing authority to enhance the turnover as made in the assessment order. In the absence of substantive evidence that the assessee has suppressed sales or purchases, the estimation made has to be considered is not sustainable in law. The appellate authority by giving the reasons allowed the appeal and modified the impugned assessment order by deleting the turnover of Rs. 30,600 added by the assessing authority and also set aside the penalty of Rs. 1,000 levied by the assessing authority. Against that, a revision is filed. The revisional authority has stated as follows: The contentions of the respondents are examined. It is a fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount books and merely for non-issuing of sale bills for one day, it cannot be inferred that the accounts of the assessee cannot be accepted. The appellate authority has also accepted the explanation given by the assessee that because of Deepavali season they were busy in attending the customers and therefore, the stock register was not completed on that day. Thus proper reasons are given by the appellate authority. The revisional authority has not given any reasons except stating that on inspection it was found that an amount of Rs. 61,000 has gone unaccounted and the sale bills were not produced. Except this, there is no allegation. Therefore, the order of the revisional authority is without giving proper reasons for reversing the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has neither pleaded nor established any justifiable reason for not entering in his accounts the dealings noted in the bill book seized. Therefore, they found that the assessee was maintaining false accounts to evade payment of sales tax. In such a situation, it was not possible for the Sales Tax Officer to find out precisely the turnover suppressed. Dealing with the situation, the Supreme Court held that in such cases, the sales tax authorities cannot be asked to prove what is the escaped turnover and can depend upon the best judgment . Therefore, the facts of the case are quite different from the facts of the present case. 7.. In the present case, on inspection it was found that stocks worth Rs. 61,178 was found shortage in the prem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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