PRAKASH KRISHNA, J. - (1.) THE revision is directed against the order dated August 15, 1995 passed by the Trade Tax Tribunal, Bench I, Allahabad in Second Appeal No. 624 of 1993 whereby it dismissed the appeal filed before it by the dealer -applicant.
(2.) THE dealer -applicant is carrying on the business of manufacture and sale of tyres and tubes and the dispute in the present revision pertains to the assessment year 1985 -86 under the U.P. Trade Tax Act. The Assistant Commissioner (Assessment), Sales Tax, Allahabad by his order dated April 10, 1989 accepted the account books as well as the disclosed turnover. But it in respect of certain items rejected the claim of exemption. This order was challenged by the applicant by way of appeal under Section 9 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as, 'the Act'). The first appellate authority namely Deputy Commissioner (Appeals) by the order dated February 6, 1990 allowed the appeal in part. He set aside the assessment order under appeal and restored the case to the file of the assessing officer with certain directions, against this order second appeal filed by the applicant before the Tribunal was rejected by the order dated July 11, 1991. The Tribunal rejected the appeal on the finding that undoubtedly the dealer -applicant has given different explanation from time to time at different stages of proceedings and as such it is desirable that the account books of the applicant be examined in detail and assessment order be framed in the light of the detailed examination of the account books. In this view of the matter the Tribunal confirmed the order passed by the first appellate authority on the ground that there is no legal infirmity in the directions given by the first appellate authority. The applicant in spite of the several opportunities afforded by the assessing authority before reframing the fresh assessment order after remand did not produce the account books for its examination, in spite of sufficient notice of the fresh assessment proceedings. The assessing authority consequently this time rejected the account books and framed best judgment assessment order. The applicant challenged the assessment order by way of appeal which came up for consideration before the Additional Deputy Commissioner (Appeal), Sales Tax, Allahabad, who by the order dated August 20, 1993 has set aside the assessment order on the short ground that no basis has been given for fixing the turnover and an opportunity be afforded to the applicant to produce the account books. This order has been confirmed in the second appeal filed by the applicant by the Tribunal by the order under revision.
(3.) HEARD Shri Bharatji Agrawal, the Senior Advocate, on behalf of the applicant and perused the record. The only submission made by the applicant's learned Counsel is that instead of passing an assessment order the matter should have been examined either by the first appellate authority or by the Tribunal. Strong reliance has been placed by him on a Division Bench judgment of this Court in the case of Munni Lal Vinod Kumar v. Sales Tax Officer [1987] 65 STC 13. He further submitted that once the account books of the applicant were accepted by the assessing authority while framing the assessment order before remand, the said portion of the assessment order has become final and it was no longer open to the assessing authority to re -examine the account books.;