JITEN AND COMPANY Vs. SALES TAX OFFICER

JUDGEMENT

(1.) These four writ petitions raise a common question of law. The point of law is regarding the power of the sales-tax authorities to impose penalty on a dealer under s. 22A of the Bengal Finance (Sales Tax) Act 1941 (the Act) as extended to the union territory of Delhi. These relate to tour assessment years of 1962-63, 1963-64, 1964-65 and 1965-66. Jiten and Co., petitioner in this case, was the sole proprietorship concern of one H. M. Sanghavi. He was carrying on business of fountain pens in Delhi. In the name of Jiten and Co. he had obtained a registration certificate under the Act. As a registered dealer he was tiling his quarterly returns of Ins turn over for purposes of payment ot sales tax under the Act.

(2.) The sales tax officer issued notice to the petitioner under s.l I for the purpose of assessment for the relevant years. The petitioner appeared. The sales-tax officer completed the assessments. The assessing I authority was not satisfied with the books of account produced before it. It came to the conclusion that the sales had been suppressed by the petitioner. It made best judgment assessments under s. 11(1) of the Act and raised additional demands against the petitioner for each of the four years.

(3.) The petitioner preferred appeals to the assistant sales-tax commissioner. His appeals were heard in 1968. In all the appeals the appellate authority reduced the amount of tax by a few thousands of rupees in each of the four cases. The petitioner went in revision to the sales-tax commissioner. The revision petitions could not be heard as they were withdrawn by the petitioner. This happened sometimes in December, 1968.