1987 (11) TMI 398

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T R. K. Gulati, 2. During the aforesaid two years, the assessee was assessed to sales-tax in respect of its business, manufacture and sale of bricks. The account books of the assessee in both years were not found reliable and were rejected on several grounds. The assessments were made on best judgment. The reasons which found favour with the Sales-tax Tribunal for rejection of account books ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that for non-compliance of Section 12 (2) of the Act, the account books are liable to be rejected. In this view of the matter, the Sales-tax Tribunal did not commit any error when it sustained the rejection of the account books. 5. It was next contended that estimation of turnover fixed by the Sales-tax Tribunal was excessive and arbitrary. The assessee's case was that it did not operate i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessee in fact, operated its brick kiln in the second seasons of the assessment years in dispute. In my opinion the burden to establish that the assessee operated its bricks kiln, in disregard of the case set up by the assessee, was on the Revenue. In this connection, it has to be pointed out that the rejection of accounts and assessment to the best of judgment are two distinct and separate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ke a guess, but the estimate must be related to some evidence or material and it must be honestly believed to be a fair estimate of the proper figure of assessment and for this purpose he must take into consideration such materials as the assessing officer had before him." 7. In my opinion, the rejection of the certificate of the Pradhan filed by the assessee however, did not provide any materi....