Best judgment assessment upheld where statutory records were not produced and account books were rejected as unreliable.

Non-production of the original stock register, purchase vouchers, permit and other statutory records justified rejection of the dealer's account books, because the required documents were not produced for verification despite opportunity. The plea that the stock register had been lost, and that a duplicate register could be relied on, failed because its preparation was not satisfactorily explained. On these facts, best judgment assessment was upheld, the findings being treated as findings of fact based on the material on record. Revisional jurisdiction under section 11 of the U.P. Trade Tax Act was confined to questions of law, so no interference was warranted.

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Issues: Whether the Tribunal was justified in rejecting the dealer's account books and sustaining the best judgment assessment for want of production of the original stock register and other statutory records.

Analysis: The dealer was required to maintain statutory records under the relevant control order, but despite opportunity he failed to produce the original stock register, purchase vouchers, permit and other supporting documents for verification. A plea that the stock register had been lost and a duplicate register was sought to be relied upon, but the duplicate was not accepted since its preparation was not satisfactorily explained. On these facts, the non-production of the required records warranted rejection of the account books and justified assessment to best judgment. The findings recorded were treated as findings of fact based on appreciation of the material on record. The revisional jurisdiction under section 11 of the U.P. Trade Tax Act was noted to be confined to questions of law.

Conclusion: The rejection of the account books and the best judgment assessment were upheld, and the revision was without merit.

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