No statutory intimation needed for brick-kiln closure or commencement; disclosed firing period could not be rejected on that ground.

No statutory requirement existed for an assessee to intimate either the closure or commencement of a brick-kiln, and that legal position governed the dispute over the firing period disclosed. The analysis states that the Tribunal could not reject the disclosed firing period merely because no such intimation was given, since absence of notice was not a valid basis to disbelieve the assessee's version. Reliance was placed on an earlier decision supporting this view, and the issue was stated to be resolved in favour of the assessee and against the revenue.

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Issues: Whether the assessee was required in law to give intimation or notice regarding closure or commencement of the brick-kiln, and whether the Tribunal was justified in rejecting the firing period disclosed on the ground that no such intimation was given.

Analysis: The revision turned on the legal position that there was no statutory requirement for the assessee to intimate either the closure or the starting of the brick-kiln. In view of the earlier decision relied upon by the Court, the Tribunal's contrary approach in treating absence of intimation as a basis to disbelieve the firing period could not be sustained.

Conclusion: The issue was answered in favour of the assessee and against the revenue.

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