PRAKASH KRISHNA, J. - The present revision is directed against the order dated November 3, 2000 passed by the Trade Tax Tribunal, Allahabad in second appeal No. 422 of 1993 relevant to the assessment year 1987-88. The applicant is a partnership firm and was carrying on the business of manufacturing and selling of bricks. During the assessment year 1987-88 it disclosed the firing period from April 11, 1987 to April 19, 1987 and thereafter from June 1, 1987 to June 18, 1987. The said disclosed firing period was not accepted by the assessing authority in view of the fact that in surveys dated April 13, 1987 and July 18, 1987 the account books were not found on the spot. The explanation submitted by the dealer that as none of the partners of the firm was present at the time of survey, the account books could not have been produced before the surveying officer, has been rejected. While rejecting the disclosed firing period the assessing authority fixed it at 98 days, i.e., from April 1, 1987 to July 7, 1987.

It is not in dispute that the brick-kiln has been finally closed down with effect from September 30, 1987 due to some differences among its partners. The assessment order w