SADANAND RAO Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Since all these Revisions pertain to the same assessee and involve common questions of facts and law, they are heard and disposed of by this common order.

(2.) The petitioner is the proprietor of a Hotel by name 'Lakshmi Bhavan' at Hubli. He is an assessee under the Karnataka Sales Tax (the 'Act'). For the period 1982-83, the petitioner filed an application in Form No.8 seeking the benefit of composition under Section 17 of the Act. Subsequently the petitioner filed his return, declaring a total turnover of Rs. 97,752.45/-. The assessing authority having declined to accept the composition as prayed for by the petitioner issued a proposition notice and completed the assessment on the basis of best judgment. The composition amount payable on the gross turnover mentioned was Rs.8,000/- and as the business of the petitioner for tax purpose was only for two months viz., 2.2.1983 to 31.3.1983 the total composition amount was determined at Rs.1,334/-.

(3.) For the assessment period 1.4.1983 to 31.3.1984 the petitioner declared a gross turnover oj Rs.1,03,690.59 and claimed benefit of composition under Section 17 of the Act. The Assessing Authority refused to give the benefit thereof on the ground that the instalments of tax had not been paid by him. Ultimately the authority concluded the assessment determining the total turnover of Rs.2,62,700/- on the basis of five times the expenditure of the establishment as found by the Assessing Authority. We do not find any error of jurisdiction to interfere with the same.