- (1.) This is a reference in compliance with the order of this court under Section 11(4) of the U.P. Sales Tax Act. The revising authority has referred the following three questions: (1) Whether the account books maintained by the applicant answer the requirements of Rule 72(2) of the U.P. Sales Tax Rules? (2) Whether there was any material for rejecting the system of maintaining the manufacturing accounts followed ever since by the applicant and generally by all other manufacturers of utensils at Mirzapur and making a best judgment assessment? (3) Whether even assuming that account books suffer from technical defects, there was any material for enhancement of the applicant's turnover from Rs. 2,52,796.71 to the round figure of Rs. 2,60,000 or that of utensils from Rs. 43,375.34 to Rs. 50,579.03?
(2.) The three questions referred by the revising authority and reproduced above are those which were suggested by the assessee in his application under Section 11(4) of the Act. But this court by its order dated 16th April, 1971, called for a reference on the following question only: Whether, on the facts and in the circumstances of the case, there was any material for enhancing the assessee's turnover from Rs. 2,52,796.71 to the round figure of Rs. 2,60,000.00 and thereafter for adding the difference between the said two figures to the figure of Rs. 43,375.34, which was shown by the assessee as his turnover of the sales of utensils?
(3.) It appears that the revising authority did not care to properly scrutinise the order of this court. Otherwise also the statement of the case drawn by him is confused and is not satisfactory at all.;