VIKRAM NATH, J. - (1.) THIS trade tax revision under Section 11(1) of the U. P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') has been filed by the dealer, M/s. Chandan Brick Field, Allahabad, assailing the judgment and order of the Trade Tax Tribunal, Bench -I, Allahabad dated September 23,1998. The following questions of law have been sought to be raised in this revision: (1) Whether, on the facts and in the circumstances of the case, the rejection of books of account is based on relevant considerations ? (2) Whether the estimate of the turnover is legally justified and is based on material ? (3) Whether the Tribunal is legally justified in taking firing period at 100 days while 94 days has been admitted and in estimating production at 9,50,000 bricks as against the disclosed production of 9,10,000 bricks ? (4) Whether the estimate of average selling rate at Rs. 405 per thousand bricks is based on any material and is legally justified, inasmuch as the sales are completely verifiable ?
(2.) THE dispute relates to the assessment year 1987 -88. The dealer is a brick -kiln involved in manufacture and sale of bricks. With regard to the assessment year in question the dealer disclosed a firing period of 94 days, the average selling rate at Rs. 295 and on this basis it filed its return. The assessing officer issued a show -cause notice calling upon the dealer to verify and submit its explanation with regard to the issues mentioned in the notice. The dealer submitted his reply to the assessing officer, who being not satisfied with the explanation of the dealer, rejected the account books and determined the total firing period as 104 days, the selling rate at Rs. 450 per thousand bricks and the production capacity as one lac in eight days. It accordingly determined total turnover at Rs. 2,25,000 and imposed tax of Rs. 94,800 vide assessment order dated February 13, 1992. The dealer filed an appeal, which was partly allowed by the Assistant Commissioner (Judicial), Allahabad vide judgment dated October 8, 1992. The only relief granted by the appellate authority was that the production capacity was fixed to be one lac bricks in ten days instead of eight days as determined by the assessing officer. Accordingly the turnover was held to be Rs. 1,77,530 with the tax liability of Rs. 15,623. Aggrieved by the order of the appellate authority, the dealer preferred second appeal which was further partly allowed by the Tribunal vide judgment dated September 23, 1998. The relief granted by the Tribunal was that the firing period was reduced from 104 days to 100 days. Accordingly the turnover was determined at Rs. 1,60,000 with the tax liability of Rs. 14,080. Aggrieved by the same the present revision has been filed.
(3.) I have heard Sri Pawan Agrawal, learned Counsel for the dealer and Sri Nimai Das, learned Standing Counsel representing the Department.;