GOPAL SRINIVASA SHENOY Vs. STATE OF MYSORE

JUDGEMENT

(1.) The source of these three revision petitions is a best judgment assessment of the turnover under section 12(3) of the Mysore Sales Tax Act, 1957, when the petitioner who operates a soda factory at Udipi did not produce a return. He contended that his turnover was less than Rs. 7,500 a year, and so had no duty to produce a return of his turnover.

(2.) The Commercial Tax Officer made a best judgment assessment following the procedure prescribed in rules 16 and 18 of the Mysore Sales Tax Rules, and that best judgment assessment, which was made under section 12(3), related to the assessment years 1960-61, 1961-62 and 1962-63. The turnover in respect of which there was a best judgment assessment related to what was described as the petitioner's business in the soda factory and also timber, furniture and firewood. For the year 1960-61, the taxable turnover was estimated at Rs. 26,000; for 1961-62 at Rs. 34,000; and for 1962-63 at Rs. 36,000. It is not necessary for us to separate the estimated turnover in respect of the soda factory from the estimated turnover in respect of the other branches of business.

(3.) The petitioner appealed to the Assistant Commissioner who dismissed the appeals. The Sales Tax Appellate Tribunal to which the petitioner preferred second appeals, dismissed the appeals, but made slight modifications of the estimates made by the Commercial Tax Officer. So, these revision petitions.