TMI Blog1979 (8) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ffording any opportunity to the assessee to cross-examine. 2. It cannot be denied that determination of turnover of manufacture of oil by corelating into the electricity consumed is an accepted and proper method. But what is urged by the learned Standing Counsel is that this principle was inapplicable as there was material of suppression. According to him the diary was seized from Ram Krishna who was present during survey of premises of M/s. Thakur Chand Hazaril Lal and it having contained entry showing that assessee sold sixty maunds of oil to certain persons, it was not open to Additional Judge Revision to ignore it and determine turnover on formula basis which may be available in cases where there is no other material. 3. The argum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances the entry in the diary could be taken as evidence against the assessee of suppressed turnover and inference could be derived that the oil entered in the diary was sold by the assessee and the turnover of the assessee could be enhanced. It is needless to say that the burden in taxation proceedings is on the Department and not on the assessee. It might have been possible for the Department to find any entry in respect of certain transaction in the books of account of another dealer or in the diary of some broker as in this case. But that could furnish material for accepting it as suppressed turnover only if it was established that it was the turnover of the assessee. The effort made by the Department to procure the attend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such other reasons which could only be established when the persons who are responsible for keeping the accounts are brought before the authorities and allowed to be cross-examined by the assessees. This does not mean that the assessing authority is bound to examine the wholesale dealers as witnesses in presence of the assessee ; it is sufficient if such wholesale dealers are merely tendered by the sales tax authorities for cross-examination by the assessees for whatever worth it is. It is true that the decision was in a slightly different context but the principle laid down appears to be that in cases where entries are detected in the account books of other dealer the burden is on the Department to produce that dealer for cross-examina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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