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M/S HARI BRICK WORKS versus COMMISSIONER OF TRADE TAX, U.P., LUCKNOW

High Court of Judicature at Allahabad

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M/S Hari Brick Works v. Commissioner Of Trade Tax, U.P., Lucknow - SALES/TRADE TAX REVISION No. 652 of 1997 [2005] RD-AH 408 (14 February 2005)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.652 OF 1997

M/s Hari Brick Works. ....Applicant

Versus

Commissioner of 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 28.11.1996 for the assessment year 1986-87.

Applicant was carrying on the business of manufacture and sale of bricks. Books of account have been rejected. During the year under consideration seven surveys were made at the klin but complete books of account have not been found in any of the survey and the books of account have not been maintained in accordance to section 12 (2) of the Act. Further firing period disclosed by the applicant at 99 days had been accepted and on the basis of production of one lac bricks in six days which was taken in the earlier year production has been estimated. Average selling rate at Rs.350/- per thousand bricks has been fixed by the first appellate authority has been confirmed by the Tribunal. First appellate authority had estimated the average selling rate at Rs.350/- per thousand bricks on the ground that during this year in other klin average selling rate at Rs.370/- per thousand bricks was fixed but since the klin of the applicant was situated in low lying area and the quality of the brick was not good, the margin of Rs.20/- was allowed and the average selling rate was fixed at Rs.350/- per thousand bricks.

Heard learned counsel for the parties.

Learned counsel for the applicant is not able to show that in any other klin situated in the same area lesser average selling rate has been estimated. I do not find any error in the order of the Tribunal. Estimate of production is based on the material on record.

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

Dt.14.02.2005

R./

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