1987 (11) TMI 398

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....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 were : (1) No separate register for....

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....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 its brick kiln in both the years during their second ....

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....econd 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 processes, and should not be mixed up. The initial ste....

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....e 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 material to the Sales Tax Officer to hold that the ass....