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Meerut Food Insutries, 36-A, M. Enclave Meerut v. Commissioner Trade Tax U.P. Lucknow - SALES/TRADE TAX REVISION No. 105 of 2000 [2006] RD-AH 4203 (22 February 2006)


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Meerut Food Industries, Meerut. ....Applicant


Commissioner, Trade Tax U.P., Lucknow.   .Opp.party


Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 07.12.1999 relating to the assessment year 1997-98.

Applicant was carrying on the business of manufacture and sale of dal, besan etc.  Applicant claimed to have maintained the books of account in the regular course of business. Books of account have been rejected on the basis of seized parchas found at the time of survey dated 30.12.1997 made by S.T.O. (SIB).  By way of best judgment assessment, suppressed turn over had been estimated at Rs.26 lacs. First appellate authority confirmed the order passed by the assessing authority. Tribunal by the impugned order, allowed the appeal and estimated the suppressed turn over at Rs.9 lacs. Tribunal has estimated the suppressed turn over at Rs.9 lacs. on the basis of suppressed turn over at Rs.2,83,515/- found in paracha nos.2, 4, 5, 10, 11, 17, 28 and 29. According to the Tribunal, sales in these parchas relates to the month of December, 1997. Keeping in view the entire facts and circumstances of the case, suppressed turn over has been estimated at Rs.9 lacs.

Heard learned counsel for the parties.

Learned counsel for the applicant submitted that even according to the Tribunal, no suppression was found for the period, prior to the date of survey and for the subsequent period and, therefore, as against the suppression of Rs.2,83,515/- which relates to the month of December, 1997 only, the estimate of the turn over at Rs.9 lacs is arbitrary and excessive. Learned Standing Counsel relied upon the order of the Tribunal.

I do not find any substances in the argument of learned counsel for the applicant. It is settled principal of law that on the basis of the suppression found for a particular period, the turn over can be estimated for the entire year. Reliance is placed on the decision of the Apex Court in the case of Commissioner of Sales Tax, Madhya Pradesh Vs. H.M. Esufali H.M. Abdulali, reported in 32 STC, 77. Tribunal keeping in view the entire facts and circumstances of the case, estimated the turn over at Rs.9 lacs. Estimate of turn over is basically a question of fact, unless shown to be arbitrary and without any basis. In the present case, it can not be said that estimate is without any basis and arbitrary.

In the result, revision fails and is accordingly, dismissed.




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