C.S.P. Singh, J.
1. The Additional Revising Authority, Sales Tax, Varanasi, has referred the following three questions for our opinion under Section 11(1) of the U. P. Sales Tax Act :
(1) Whether, under the facts and circumstances of the case, when the A. J. R. was satisfied that when there is no objection in the account books decline in turnover can be the basis for the best judgment assessment ?
(2) Whether, under the facts and circumstances of the case, when all the purchases and sales are fully vouched the best judgment assessment apply without pointing out any suppression is justified ?
(3) Whether, on the facts and circumstances of the case, the learned revising authority was justified in partly accepting and partly not accepting the reason for decline of the sale ?
2. Question No. (1) is unhappily worded and it will be appropriate to reframe this question as under :
Whether the revising authority could reject the account books of the assessee solely on the ground that there has been a decline in the turnover when no defect has been found in the account books of the assessee?
3. In Shambhu Ratan Shailendra Kumar v. Commissioner of Sales Tax, U. P., Lucknow 1972 U.P.T.C. 336 it has been held that unless some defect is found in the account books the book version of the assessee cannot be rejected solely on the ground of decline in the turnover. We are in respectful agreement with the principle laid down in that case. This being so, no question at all arose for making a best judgment assessment.
4. In view of our answer to the first question the other questions became academic, and it is not necessary to enter into any answer in respect of these questions.
5. We, accordingly, answer the first question in the negative, in favour of the assessee and against the department. The other two questions are returned unanswered. The assessee is entitled to his costs which we assess at Rs. 100.