SUNEET KUMAR,J. - (1.) Heard Ms. Hitasu holding brief of Sri Praveen Kumar, learned counsel for the revisionist and learned Standing Counsel.
(2.) The instant revision is directed against the order dated 7 June 2006 passed by the Trade Tax Tribunal, Ghaziabad filed by the assessee for the assessment year 2003-04.
(3.) The revisionist is manufacturer and seller of bricks. On assessment of his brick kiln the authority fixed the total firing period as 90 days against 23 days disclosed by the assessee which was fixed on the basis of five surveys conducted at the kiln. The books of account was not found at kiln during assessment. The assessing authority also disbelieved the disclosed selling rate for bricks, as well as, the price of the coal.;