YASHWANT VARMA,J. - (1.) Heard Shri Anil Kumar Bajpai, learned counsel for the revisionist and Shri A.C. Tripathi, learned standing counsel.
(2.) Both these revisions which pertain to the assessment year 1986- 87 and in respect of assessments undertaken under the U.P. Trade Tax 1948 Act as well as Central Sales Act 1956 are with the consent of parties taken up for disposal together.
(3.) The dispute itself arises out of an ex parte assessment proceedings commenced and concluded against the assessee on account of an absence of the books of accounts and other material being produced. The case of the assessee was that all his book and account registers, details of production and other contemporaneous material was seized by officers of the Food and Civil Supplies Department of the State. The seizure is stated to have taken place sometime in 1987. It further appears from the record that since the trade tax officials were proceeding to commence and conclude assessment, the revisionist approached this Court by way of a Writ Petition which came to be disposed of on 6 January 1993 in the following terms:- "It is further stated by the counsel that the Sales Tax Officer is well empowered to summon the books of account from the Senior Marketing Inspector in view of Rule 75 of the U.P. Sales Tax Rules 1944, which in turn states that the said authority may exercise the same powers in that regard which are vested in the civil court. It is said that after the order of the appellate authority, the petitioner made two applications on 25th July 21st September 1992, to summon the books of account from the aforesaid authority, but no direction has been issued by the Sales Tax Officer to summon the books. The petitioner apprehends that since the limitation is on the verge of expiration, the Sales Tax Officers would make the assessment without getting the books summoned. On these facts, the petition is disposed of finally with the observations that the respondents will proceed to make the assessment order for the assessment year 1986-87 only after summoning the books of account from the Senior Marketing Inspector if the petitioner has already made application dated 25th July and 21st September 1992 to that effect and in view of the directions as given by the appellate authority vide order dated 8.1.92.";