Rejection of account books requires objective year-specific material; past business history and non-production before survey are insufficient.

Inspection of a dealer's premises and books under the U.P. Sales Tax Act may be made, and non-cooperation with a survey officer can attract penal consequences, but failure to produce books before the surveyor does not by itself justify rejection of account books where they are otherwise accepted for the main business. A prior year's similar business activity also cannot, without objective material for the assessment year in question, support an inference of continued turnover. Each assessment year is a separate unit, so additions to turnover must rest on relevant and admissible material, not conjecture; the addition of additional turnover was therefore not sustained.

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Issues: Whether there was material in law to reject the assessee's account books and to assess additional turnover of brasswares at Rs. 15,000.

Analysis: Inspection of a dealer's premises and books may be made under section 13 of the U.P. Sales Tax Act, and non-cooperation with the surveying officer may attract penal consequences. But failure to produce books to the surveyor, by itself, does not justify rejection of account books, especially when the books are otherwise accepted for the main business. Likewise, the fact that the assessee had carried on a similar business in an earlier year cannot, without some objective circumstance in the assessment year in question, support an inference that the same business continued. Each assessment year is a separate unit, and additions cannot rest merely on past business history or conjecture.

Conclusion: No legal, relevant or admissible material existed to reject the account books or sustain the addition of Rs. 15,000; the reference was answered in the negative and against the department.

Ratio Decidendi: Rejection of account books and addition to turnover must rest on objective, relevant material pertaining to the assessment year in question, and past conduct or non-production of books before a survey officer alone is insufficient.

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