Estimated trade tax assessments on incomplete books and survey findings raised no substantial question of law in revision

Where a trade tax assessment was based on a survey, incomplete books, and estimate of coal consumption, firing period, and brick sales, the assessment, partial relief in first appeal, and Tribunal's affirmation turned on factual estimation rather than a question of law. Estimation of turnover and related inferences were treated as matters of fact, and no substantial question of law was found for revision. Because the assessee had participated in the appellate proceedings, any complaint of prejudice based on natural justice was also not sustained.

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Issues: Whether the additions made on estimate in the trade tax assessments, as reduced in first appeal and affirmed by the Tribunal, gave rise to any question of law warranting interference in revision.

Analysis: The assessment arose from a survey in which complete books of account were not available and the kiln operations, raw bricks and absence of finished stock were noted. The assessing authority therefore rejected the books and made an estimate-based assessment regarding coal consumption, firing period and sale of bricks. The appellate authority granted partial relief on the same estimated basis and the Tribunal affirmed that view. Estimation of turnover and related factual inferences are matters of fact, and once the assessee participated in the appellate proceedings, no prejudice based on natural justice survived. In these circumstances, no substantial question of law arose from the order under challenge.

Conclusion: The revision was not maintainable on the merits of the estimated assessment and the interference sought by the assessee was declined.

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