1972 (2) TMI 78

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....order of this court dated 17th March, 1970, under section 11(4) of the U.P. Sales Tax Act, the Judge (Revisions), Sales Tax, Lucknow, has submitted this statement of the case on the following two questions of law: "(1) Whether there was any material for rejecting the account books of the assessee? (2) Whether the method employed in determining the quantum of turnover was legally permissible?....

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.... books of account had been maintained in a regular and proper manner and no discrepancies having been found in the account books, the same should have been accepted. The alternative contention of the assessee is that the method of computing the turnover as adopted by the sales tax authorities is erroneous. The revising authority has declined to go into the contention of the assessee relating to....

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....law raised before it. The jurisdiction under section 10, though it is called a revisional jurisdiction, is in fact an appellate jurisdiction, when invoked by the parties, so that even if there is a concurrent finding on a question of fact by the two lower authorities, the revising authority is not precluded from going into and pronouncing upon such a question when raised before it. In fact, it is ....

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....essing authority is expected to go deeper into the account books and to find out some positive and concrete material showing the understatement of the turnover. But in the absence of any positive material, the account books cannot be rejected merely on the ground that they do not disclose adequate turnover. Fall in the turnover may be due to several reasons and not necessarily due to suppression o....