B.N.Sapru, J. - (1.) The assessee is a brick kiln owner. The assessee's account books were rejected and the disclosed turnover was enhanced by the Sales Tax Officer. The assessee appealed to the Assistant Commissioner (Judicial) who confirmed the rejection of the account books by the Sales Tax Officer but reduced the turnover determined by the Sales Tax Officer. On further appeal, the Tribunal upheld the rejection of the account books but reduced the turnover.
(2.) Aggrieved, the assessee has filed the present revision.
(3.) The learned counsel for the assessee submits that there was no ground on which the assessee's turnover could be rejected. He submits that the fact that the account books were not available at the brick kiln at the time of survey, is no ground for rejection of the account books.;