1976 (2) TMI 156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tement of case on the following question: "Whether, on the facts and in the circumstances of the case, there was any relevant material for rejecting the assessee's account books?" The assessee did not maintain any manufacturing account as required under rule 72(2) nor did he produce any stock register maintained for manufactured goods and for raw material. Admittedly, there was a difference in the turnover as per returns and as per books. The assessee's shop was surveyed twice-once on 30th October, 1963, and the second time on 17th December, 1964. In the first survey, the stocks were admitted to be of Rs. 20,000. The assessing authority found that, according to the disclosures made by the assessee, the stocks according to the books of acc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....account books. So far as the survey dated 17th December, 1964, is concerned, there can be no doubt that it was not relevant for the year 1963-64. But the authorities below have not considered the survey for rejecting the account books. An inference has been drawn by the conduct of the assessee. There is no dispute that the Evidence Act does not apply to the proceedings under the Sales Tax Act, but the Tribunal constituted under the statute can very well rely on presumptions or can draw inferences from circumstances which a reasonable man is entitled to draw. Section 13 of the Sales Tax Act casts a duty on the assessee to produce the account books whenever demanded by a surveying officer. In performance of the statutory duties, if the survey....