RANGAPPA PANDURANG KAMATH Vs. STATE OF MYSORE

JUDGEMENT

(1.) Aggrieved by the order of the Mysore Sales Tax Appellate Tribunal, Bangalore, in Case No. S.T.A. 257/60-61 on its file, the petitioner has come up in revision to this Court.

(2.) The petitioner is the proprietor of Vasantha Bhavan, Station Road, Hubli. He runs three restaurants at Hubli and one at Gadag. For the period, from 1st November, 1957 to 31st October, 1958, he declared a gross turnover of Rs. 2,92,224-16 and a net turnover of Rs. 2,87,718-52. In support of his return, he produced before the Commercial Tax Officer at Hubli, the accounts maintained by him. His accounts were rejected and he was assessed on the basis of best of judgment. For determining his turnover, the Commercial Tax Officer first ascertained his working expenses and multiplied the same by five times. This formula, he considered as an appropriate one. In arriving at the working expenses, he determined the feeding charges of each one of the servants at Rs. 30 per month.

(3.) Sri T. Krishna Rao, the learned counsel for the petitioner, has pressed before us three contentions in support of this revision petition. His first contention was that the reasons given by the Commercial Tax Officer for rejecting the accounts submitted by the petitioner are wholly irrelevant. Secondly, he contended that the working expenses is no guide for determining the turnover. Lastly, it was urged by him that the conclusion of the Commercial Tax Officer that the feeding charges of each one of the servants would be about Rs. 30 per month was wholly aribitrary. We shall now proceed to consider each one of these contentions.