SUDHIR AGARWAL,J. - (1.) Heard Sri Dileep Kumar, learned counsel for revisionist and learned Standing Counsel for respondents.
(2.) This revision under Section 11(1) of U.P. Trade Tax Act, 1948 (hereinafter referred to as "Act 1948") has been filed against judgment and order dated 20.09.2007 passed Trade Tax Tribunal, Faizabad Bench, Faizabad (hereinafter referred to as "Tribunal) in Second Appeal no. 416 of 2005 without showing that any question of law has arisen and unfortunately without looking into this aspect it was admitted. Subsequently by supplementary affidavit following three questions of law have framed on which revision was admitted on 05.02.2008: "(i) Whether, in the facts and circumstances of the case the learned Tribunal was justified in upholding the rejection of books of accounts on the basis of a mere survey stating there in that stock books etc where not found even though stock books of account were produced later? (ii) Whether, the learned Tribunal was justified in passing a non speaking order without independent application of mind? (iii) Whether, the learned Tribunal was justified in ignoring the facts that survey was conducted when the shop was closed and stock inside a inner room was accounted for by the surveying authority?"
(3.) The submission that the order is nonspeaking is patently erroneous. A bare reading of order shows that issue has been considered by Tribunal and it cannot be said that the order is nonspeaking. So far as credibility of books of accounts is concerned, admittedly the same were produced at the time of filing of return and subsequent books have been found by authorities concerned as maintained in regular course of business but several entries of various dates have been entered together. Findings of facts recorded in this regard in the order of Tribunal, read as under: ...[VERNACULAR TEXT OMITTED]... "On a look into the paddy stock as on 28.11.2003 in the stock register produced by the trader, it is clear that entries for several days have been made therein altogether in the same handwriting using the same words. In the same way, it transpires that entries for several days have been made altogether in stock register for rice as well. Similar is the case also with the stock register for wheat as also with the register for the entire month. On seeing this, the stock register for the entire month appears to have been maintained in a single day. Hence, from the tax assessment order, it is clear that instead of completing the stock register on a day to day basis, entries for several days, even for months, have been made therein in a single day. On seeing the stock register produced by the trader at this time, the findings of the Tax Assessment Officer do not appear to be unfair and baseless with an element of certainty.";