R.R.Misra, J. - (1.) Consequent upon three second appeals filed for the assessment years 1973-74 to 1975-76 and a consolidated order dated 23rd October, 1981, passed by the Sales Tax Tribunal partly allowing the appeals, these six Sales Tax Revisions have been filed by the dealer are numbered as Sales Tax Revisions Nos. 201, 202 and 203 of 1981 and the revisions filed on behalf of the Commissioner of Sales Tax are numbered as Sales Tax Revisions Nos. 62, 63 and 64 of 1982. The yearwise break up of the revisions is that for the assessment year 1973-74, the revision filed by the dealer is numbered as Sales Tax Revision No. 203 of 1981 while the revision filed by the department is numbered as Sales Tax Revision No. 64 of 1982. For the assessment year 1974-75 the revision filed by the dealer is numbered as Sales Tax Revision No. 202 of 1981 while the revision filed by the department is numbered as Sales Tax Revision No. 62 of 1982. Regarding the assessment year 1975-76, the revision filed by the dealer is numbered as Sales Tax Revision No. 201 of 1981 while the revision filed by the department is numbered as Sales Tax Revision No. 63 of 1982. Since all the above six revisions arise out of a consolidated order passed by the Sales Tax Tribunal the same are being also heard and disposed of by me by one common judgment.
(2.) Admittedly M/s. Bharat Syringe Works, Lalbagh, Lucknow, is not a manufacturer. The assessee deals in medicine, glasswares and iron and steel furniture and its main supplies are to Government hospitals. So far as the disclosed version of the dealer for the three assessment years in question is concerned, it was conceded before the Tribunal as well as before me that in the absence of proper accounts, the authorities below were justified in taking recourse to best judgment assessment. Admittedly the assessee had not maintained any cash book, ledger stock register and purchase register. So the question remains regarding determination of quantum of turnover for the years in question.
(3.) The premises of the assessee were surveyed on 21st March, 1974, by the Sales Tax Officer (S. I. B.) and certain account books and loose papers were seized. Another survey was made on 2nd March, 1977, by the Sales Tax Officer (S. I. B.) and again some account books and loose papers were seized. The Sales Tax Tribunal has, in its impugned orders, given detailed facts with regard to the huge suppression of turnover found as a result of survey and other enquiries made from the Directorate of Medical and Health Services, U. P., Lucknow. Accordingly for all these years there was enhancement in the quantum of taxable turnover.;