R.L. Gulati, J.
1. This is a reference under Section 11(4) of the U.P. Sales Tax Act.
2. The assessee carries on the business of manufacture and sale of oil. For the assessment year 1962-63 its account books were rejected on the ground that as compared to production of oil the consumption of electricity was disproportionately high. The appellate authority reduced the quantum of net turnover, but upheld the rejection of accounts. On revision, the additional revising authority following a decision of this court held that mere higher consumption of electricity was not a sufficient ground for rejecting the account books. He, however, felt that the account books of the assessee had not been properly examined. He accordingly set aside the appellate and the assessment orders and remanded the case to the assessing authority for a fresh assessment after proper scrutiny of the accounts. On the direction of this court, the revising authority has submitted the following question of law for our opinion :
Whether, on the facts and circumstances of the case, the order of remand passed by the Judge (Revisions) is valid in law ?
3. Now, an order of remand can be passed if the appellate or the revising authority feels that some further investigation is required in connection with a point raised before and decided by the Sales Tax Officer. But a remand order cannot be passed to give a second inning, as it were, to the Sales Tax Officer to find out fresh defects in the account books. We were inclined to answer the question in favour of the assessee, but we find that a similar question has already been answered by a Division Bench of this Court in Radhey Krishna Ramji Prasad Oil Mills v. Commissioner of Sales Tax, U.P. page 224 infra (S.T.R. No. 122 of 1973 decided on 24th September, 1974). There also the account books were rejected on a similar ground and it was urged before the Bench that the assessment order should be annulled. The Bench felt that it was not proper to allow the assessee to escape assessment altogether and therefore upheld the order of remand. That was a wrong submission made before the Bench because when the assessee's account books are accepted, he does not escape assessment but is assessed on the turnover disclosed by him in his return and the assessment is modified. However, we are not inclined to take a different view in the instant case, because the revising authority has given a finding that the assessee's account books had not been properly scrutinised by the Sales Tax Officer. In an appropriate case we might direct the reconsideration of the decision in the case of Radhey Krishna Ramji Prasad Oil Mills.
4. We, accordingly, answer the question in the affirmative in favour of the department and against the assessee. In the circumstances, however, we make no order as to costs.