Saumitra Dayal Singh, J. - (1.) Heard Sri Rakesh Kumar Garg, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel.
(2.) The present revision arises for the A.Y. 1990-91 under the U.P. Sales Tax Act, 1948. The following question of law has been framed in the memo of revision: "A) Whether on the facts and circumstances of the case the Tribunal was justified in holding that the Assessing Authority and 1st Appeallate Authority was correct to fix turnover of the dealer? B) Whether on the facts and circumstances of the case the Tribunal was justified to fix the average rate of bricks? C) Whether on the facts and circumstances of the case the Tribunal was justified in holding that the books of account maintained by the dealer has rightly been rejected by the authorities below? D) Whether on the facts and circumstances of the of the case the Tribunal was justified to hold that the firing period fixed by the authorities below was correct? E) Whether on the facts and circumstances of the case the Tribunal was justified in not allowing the appeal in full filed by the revisionist?"
(3.) Admittedly, the assessee was engaged in the manufacturing of bricks during the A.Y. 1990-91. He disclosed the total firing period of the brick kiln at 51 days. In the first half, the brick kiln was disclosed to have been operated from 02.06.1990 to 30.06.1990 and remaining number of days in the second half. Two survey relevant to the A.Y. 1990-91 were conducted on 05.12.1990 and 26.01991. The present dispute has arisen with respect to the facts noted in the first survey dated 05.12.1990. During that survey, it was noted that half round of the brick kiln was found stocked with manufactured bricks. The assessee claimed that the said bricks was manufactured in the first half of the year i.e. from 02.06.1990 to 30.06.1990. The assessing officer disbelieved the said claim in view of the fact that no books of account had been found during the course of the survey and further there was no evidence or other material available to establish such unusual fact of large quantity of bricks lying stocked inside the brick kiln for a long period of time since end of June, 1990 till December of that year. No material or evidence was placed before the authorities to establish such unusual fact.;