TMI Blog2020 (2) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... ion only. The units in question whose cases were compared are also located in the same place in Kuthalam, where the Assessee's unit is also established. It cannot be denied that one of the yardsticks to estimate the production and turnover can be made in fuel consumption as well, the other factors like electricity consumption, consumption of raw materials etc. are also relevant, but it cannot be said that estimation on the basis of fuel consumption is per se liable to be rejected, particularly when the Assessee failed to establish that due to that yardstick of fuel consumption applied, it has resulted in a perverse finding by the learned Tribunal. The learned Tribunal, being the final fact finding body, was entitled to adopt the said criteria in the Second Appeal filed by the Revenue. The said findings of facts unless they are demonstratively shown to be perverse are otherwise binding on this Court, particularly in the writ jurisdiction, invoked by the Assessee - We are not inclined to reverse the view of the Tribunal because we find that the reasons assigned by the learned Tribunal are plausible, reliable and cogent. Once the best judgment assessment is made by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that the dealers had accepted the ratio of the fuel gas consumption arrived at by the Survey Officer, that they had not expressed any difficulty experienced by them in the consumption of gas, that the Assessing Officer has furnished facts and figures to show that the other units have shown higher production than the appellants unit, that it is not known how there could be fall in production in respect of the appellant's unit, that the sample survey conducted with reference to the gas consumption would form the basis for making a best judgment assessment as per the decision in the case of Kalyani Oil Mills Vs. State of Madras reported in 32 STC P.542, that the learned Appellate Assistant Commissioner's methodology of arriving at the difference may not be viable and that therefore the estimation made by the Assessing Officer require restoration. The learned counsel for the appellants at the time of hearing argued that the case study could not be accepted as true and correct in view of the following reasons: 1. The Gas supplied to the factory will not be uniform pressure at all time. The production will not also be equal during high and low pressure period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been produced Actual Quantity produced upto 31.12.92 Difference 1.Sowbakiya lakshmi Silicate, Kuthalam. 213.79 C.M. 1496 kgs. 440639 C.M. 3083381 kgs. 3776079 kgs. (+) 692698 kgs. 2.Sri Jeya Devi Industries, Kuthalam 651.66 C.M. 4560 kgs. 419729 C.M. 2937060 kgs. 3085605 kgs. (+) 148545 kgs. 3.Mahashri Aruna Chemicals, Kuthalam 488.75 C.M. 3420 kgs. 454861 C.M. 3182864 kgs. 3204785 kgs. (+) 21921 kgs. Taking into consideration the results of the survey conducted at the appellants place of business and in the other 3 factories located in the same area which are also stated to sister concerns of the appellants, we come to the conclusion that the addition made to the book turnover on the basis of the survey results was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l.XXVII S.T.C. 337 (1971)] submitted that the estimate of the turnover on the basis of fuel consumption was not justified and the First Appellate Authority had rightly concluded on the basis of consumption of the raw material, the turnover at much lesser figure and declared turnover of the Assessee was accepted. 5.The learned Special Government Pleader for the Revenue however supported the impugned order. 6.In the decision relied upon by the learned counsel for the Assessee, the Division Bench of the Allahabad High Court held that merely the high consumption of electricity by the Assessee cannot be held to be a material justifying the rejection of the accounts particularly when the Assessee's accounts had been once accepted during the course of regular assessment proceedings. The findings of the Court in the said matter are quoted below for ready reference. The account books of an assessee cannot be rejected on mere suspicion or conjecture unless the accounts are kept in such a way that reliance cannot be placed upon them. If the method of accounting followed by the assessee is so defective that there is a possibility of suppression and leakage, the accounts can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time etc. is not enough. No facts, figures or data with respect to such gas supplied, have been placed on the record of the Assessing Authority to upset the findings given by the Assessing Authority, which have been restored by the learned Tribunal. The learned Tribunal, being the final fact finding body, was entitled to adopt the said criteria in the Second Appeal filed by the Revenue. The said findings of facts unless they are demonstratively shown to be perverse are otherwise binding on this Court, particularly in the writ jurisdiction, invoked by the Assessee. We are not inclined to reverse the view of the Tribunal because we find that the reasons assigned by the learned Tribunal are plausible, reliable and cogent. Once the best judgment assessment is made by the Assessing Authority or even higher Appellate Authorities rejecting the books of accounts for the declared turnover by the Assessee, they are entitled to adopt one or more of such parameters or yardsticks to estimate the production and turnover of the Assessee. Therefore, the basis adopted by the learned Tribunal cannot be said to be per se wrong and estimate of turnover based upon such calculations cannot be held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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