ASHWANI KUMAR MISHRA,J. - (1.) This revision is by the assessee, challenging the orders of the authority under the V.A.T Act, as well as the order of the Tribunal in so far as books of account of the assessee have been discarded on the basis of a survey, and assessment has been made. The proceedings are challenged essentially on the ground that there was no actual weighment and merely on the basis of tentative figure arrived at in survey, the authorities could not have assessed the assessee. It is also contended that survey was not conducted in the presence of any authorised person, and the figures were not reliable. The second ground urged is that the assessee has not been given any opportunity to cross examine M/s. Pramod Traders, according to whom goods worth about Rs. 4,00,000/- were sold to the applicant, which were not reflected in the applicant's books of account. According to the revisionist they were not supplied with any material either, and specific case raised before the Tribunal, has not been dealt with.
(2.) Although, learned Standing Counsel has attempted to justify the Tribunal's order but on material aspects, it could not be demonstrated that the documents received from M/s. Pramod Traders were either supplied to the revisionist or that an opportunity of cross examination was given. The specific plea although is noticed in the order of the Tribunal, but does not appear to have been dealt with. So far as the survey and estimates drawn therein are concerned, there is nothing on record to indicate that stocks were weighed or that survey was conducted, in accordance with law.
(3.) Learned counsel for the revisionist has relied upon a judgement of this Court in Girija Ispat Private Ltd. v. C.C.T, 2013 (53) NTN 7 , in order to contend that no assessment could be done on the basis of a survey where the stock itself was neither measured nor quantified.;