PRAKASH KRISHNA, J. - (1.) These three revisions arise out of a common order passed by the Trade Tax Tribunal in three connected appeals Nos. 304 of 1992 (assessment year 1984 -85), 305 of 1992 (Assessment year 1985 -86) and 306 of 1992 (assessment year 1986 -87). The applicant is a dealer of timber. For the assessment year 1984 -85 original assessment order was passed on November 7, 1988. The account books were rejected and the gross turnover was fixed at Rs. 58,562 and the taxable turnover was fixed at Rs. 29,000. In the assessment year 1985 -86 the contention of the assessee was accepted and was declared non -taxable by the order dated December 28,1989. For the assessment year 1986 -87 in the original assessment proceedings the net turnover was fixed at Rs. 80,000 by the order dated October 24, 1989.
(2.) SUBSEQUENTLY the department initiated the assessment proceedings for two assessment years, namely, 1984 -85 and 1985 -86 on the basis of information received that the applicant has imported timber against three forms XXXI detailed as follows: Number of form XXXI Date Amount(i) 0621841 30.1.1985 Rs. 17,160(ii) 0621842 18.4.1985 Rs. 20,800(iii) 0621843 18.10.1985 Rs. 19,400 In the reassessment proceedings the explanation given by the assessee that although the aforesaid forms XXXI were issued but the delivery of goods was taken in the assessment year 1986 -87 and therefore there was no material to show that the turnover of the dealer has escaped the assessment for the assessment years 1984 -85 and 1985 -86. This contention was not accepted by the assessing officer.
(3.) INDISPUTABLY the applicant belongs to Sikh community. Due to the riot on account of assassination of the then Prime Minister Smt. Indira Nehru Gandhi in the month of October, 1984, the shops of the Sikh Community including that of the assessee were destroyed by fire. These facts have been noticed by the authorities below including the Tribunal in their respective proceedings.;