High Court of Judicature at Allahabad
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Smt.Akhtari Begum v. The Commissioner of Sales Tax, U.P., Lucknow. - SALES/TRADE TAX REVISION No. 1434 of 1993  RD-AH 496 (4 December 2003)
SALES TAX REVISION NO.1434 OF 1993
Smt.Akhtari Begum ....Applicant
The Commissioner of Sales Tax, U.P., Lucknow. ....Opp.Party
Hon'ble Rajes Kumar, J.
List revised. No one appears on behalf of the applicant.
Heard learned Standing Counsel.
This revision is directed against the order of Tribunal dated 27.02.1993 relating to the assessment year 1970-80.
Applicant was engaged in the business of manufacture and sales of bricks. Tribunal has sustained the rejection of books of account on the ground that proper manufacturing accounts have not been maintained in as much as payment made towards pathai, bharai and nikasi were not verifiable. It has also been observed that at the time of surveys dated 08.04.1979 and 13.02.1980, books of account were not produced and difference in the stock of bricks as available at the time of surveys and as per books were found. By way of best judgment assessment turn over of bricks was estimated at Rs.3,66,840/- on a consideration of firing period, production of bricks and selling rate.
I do not find any error in the order of Tribunal, which is based on material available on record.
In the result, revision lacks merit and is accordingly, dismissed.
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