JUDGMENT

Jagdish Sahai, J. - The Additional Judge (Revisions) Sales Tax, Meerut [hereinafter referred to as the Judge (Revisions)] has submitted a statement of the case and the following questions of law u/s 11 of the U.P. Sales Tax Act (hereinafter referred to as the Act) for the opinion of this Court:

(a) Whether on the facts and circumstances of the case the additional evidence collected by the department after the completion of assessment and appellate order can be treated as part of the record of such order for the purpose of Section 10(3) of the U.P. Sales Tax Act ?

(b) Whether evidence collected after the expiry of four years' period of limitation u/s 21 of the U.P. Sales Tax-Act could be admitted in revision even if it is held as a part of the record ?

2. M/s. Ujjal Singh Autar Singh (hereinafter referred to as the dealers) had a cloth business at Delhi and a branch at Bulandshahr. The Sales Tax Officer, Bulandshahr, started proceedings u/s 21 of the Act, against the dealers by issuing a notice to them under that provision. The dealers appeared before the Sales Tax Officer but did not produce any account books, their plea being that they were not "dealers" within the meaning of