I B HEBBALLI Vs. STATE OF MYSORE

JUDGEMENT

(1.) This is a revision petition preferred by the assessee under the Mysore Sales Tax Act, 1957, and it relates to the period 19th November, 1963, to 4th November, 1964.

(2.) The assessee is a bamboo merchant at Hubli. He filed a return disclosing a total turnover of Rs. 78,479.25, and a taxable turnover of Rs. 4,655. The Intelligence Department of the Commercial Tax Department discovered from some books and other papers seized from the dealer that he had suppressed his turnover, both the total turnover as well as the taxable turnover. When that discovery was made, the petitioner filed a revised return disclosing a total turnover of Rs. 1,32,425.92 and a taxable turnover of Rs. 50,627.90. The Commercial Tax Officer, by his order dated 30th September, 1966, made an order of assessment on the best of judgment basis. He rejected the return and computed the total turnover as well as the taxable turnover by the addition of Rs. 45,000 to the total turnover and Rs. 40,000 to the taxable turnover. He found that the returns submitted and the accounts produced were incomplete and unreliable. Then, he proceeded to state as follows :

(3.) The Commercial Tax Officer gave no reasons for making the additions referred to above.