R. K. GULATI, J. - (1.) The short question that arises for consideration in this sales tax revision is whether on facts the disputed assessment which was made in disregard of the disclosed turnover could be sustained in law. The dispute pertains to assessment year 1983-84 during which the assessee was engaged in he business of manufacture and sale of bricks. It declared a turnover of Rs. 2,33,363. 75 and the assessment was made at Rs. 2,72,000 by the Sales Tax Officer. The appeal filed by the assessee against the assessment order was allowed accepting the disclosed turnover. On further appeal by the Revenue to the Sales Tax Tribunal, the order passed in the appeal was set aside and the order of the Sales Tax Officer was restored. The assessee had come to this Court in revision against the order passed by the Sales Tax Tribunal. There is no dispute as regards capacity of the brick-kiln, firing period and the bricks produced during the year in question. The book results of the assessee in all these respects were accepted by the Sales Tax Officer. There is no finding that the books of account produced by the assessee were not maintained regularly and they did not represent the true state of affairs of the assessee's business. The disclosed turnover was not accepted by the Sales Tax Officer for a solitary reason that the average selling rate per thousand bricks returned by the assessee, in his opinion, was low which he determined at Rs. 240 per thousand in order to work out the taxable turnover on the production of bricks disclosed by the assessee. The Sales Tax Tribunal upheld the order of the Sales Tax Officer and remarked that rejection of the account books is implied in the order of the Sales Tax Officer because the selling rates disclosed by the assessee were abnormally low. The Sales Tax Tribunal took note of the fact that in the subsequent year the account books of the assessee had been accepted, but it attached no importance to it by saying that each year is an independent unit. Having heard learned counsel for the assessee and learned Standing Counsel, in my opinion, the order of the Sales Tax Tribunal cannot be sustained. Learned counsel for the assessee urged that there is no finding in the assessment order that the account books produced by the assessee were unreliable and were rejected. The learned counsel went on to argue that the finding of implied rejection of the accounts recorded by the Sales Tax Tribunal does not flow from the true construction of the assessment order and in any case the account books could not be legally rejected for the only reason that the average selling rate appeared to be low where the account books were found otherwise in order and verifiable. At this stage it would be useful to refer to the relevant provisions for the purpose of this case. Section 7 of the U. P. Sales Tax Act (for short "the Act") provides for determination of turnover and assessment of tax. It, inter alia, provides that if the assessing authority after making such enquiry as he may consider necessary, is satisfied that any returns submitted under that section are correct and complete, he shall assess the tax on the basis thereof. However, where no return is submitted by the dealer under sub-section (1) of section 7 of the Act within the period prescribed or if the return submitted, in the opinion of the assessing authority, is incorrect or incomplete, sub-section (3) of section 7, authorises the assessing authority to determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof after making such enquiry as he may consider necessary. The other section which requires notice is section 12 of the Act. This section provides for maintaining account books by dealers. This section has three sub-sections. Sub-section (1) contemplates that every dealer shall keep and maintain a true and correct account showing the value of the goods sold and bought by him and in case the accounts maintained in the normal course of business do not show the same in an intelligible form, he shall maintain true and correct account in such form as may be prescribed in that behalf. In case of a manufacturer, sub-section (2) of section 12 of the Act casts an obligation to maintain extra accounts in addition to the accounts mentioned in sub-section (1), namely, stock books in respect of raw material as well as the products obtained at every stage of production. As we are not concerned with sub-section (3) of section 12 of the Act, it need not be referred to. Now coming to the facts of the case, undoubtedly the assessee had furnished its return and had also maintained the accounts in terms of sub-sections (1) and (2) of section 12 of the Act. There is nothing in the order of any tax authorities that the account produced by the assessee did not show the value of the goods sold and bought by him, or the manufacturing account maintained by him was not in terms required of the assessee. Bearing in mind the provisions contained in section 7 of the Act referred earlier, it may not be disputed that when called upon it is for the assessee to prove the correctness of the return filed by him. The assessee may discharge that burden by showing that the correctness and completeness of his return or returns are backed with true and correct accounts as required by section 12 of the Act. As observed by this Court in Munna Ali Hafizullah Ali and Sons v. Commissioner of Sales Tax 1987 UPTC 1764, the rejection of books of account is a serious matter. The accounts should not be rejected light heartedly. In doing so, the Revenue has to prove satisfactorily that the account books were unreliable, incorrect or incomplete before it proceeds to discard the books version. Where account books kept by an assessee are found to be maintained in the normal course of the business and are open for verification, they have to be accepted. The whole object of maintaining accounts is to facilitate verification of sale and purchases and if there is sufficient material for such verification, the question of rejecting account books does not arise. The finding of rejection of the account books must be supported by legal and cogent reasons. In the absence of a specific finding about rejection of the accounts books, there could be no implied rejection of the account books, as the Sales Tax Tribunal seems to think. It has already been observed that the account books of the assessee were found verifiable and acceptable in all respects. It is not the case of the revenue that the assessee did not maintain cash memos or bill books through which the sales were effected. Average selling rate may vary from case to case for variety of reasons depending upon the attending circumstances. The moot question for consideration is whether the low average selling rate returned by the assessee is a defect in the books of account which may form relevant consideration for discarding the turnover returned by the assessee. The answer must be in negative. The law does not oblige a trader to achieve maximum profit out of the trading transactions or to sell his product on any particular rate unless the selling rate may be a warning to the assessing authority to see to the accounts more carefully and to find out whether there is any material to lead him to the conclusion that there is something wrong in the account books. It does not appear that the challans, bill books and cash memos maintained by the assessee were put to cross tests. There is no finding that the assessee had not recorded full consideration for which he sold its products. In the absence of any such finding, the returned turnover which was based based on the account books maintained in due course, could not have been discarded as has been done in the instant case. Assuming that the average selling rate per thousand bricks was low, the book version, in my opinion, could not have been rejected on that ground because the low selling rate is not a defect in the account books. For what has been stated above, the order passed by the Sales Tax Tribunal cannot be sustained. In the result, the revision is allowed. Petition allowed. .;