INDIAN APPLIANCES COMPANY Vs. APPELLATE TRIBUNAL SALES TAX

JUDGEMENT

(1.) The petitioner is aggrieved by the order passed under Section 43(5) of the Delhi Sales Tax Act, 1975 in the matter of pre-deposit as a condition precedent to the hearing of the appeals.

(2.) The petitioner has suffered best judgment orders of assessment for the period 1989-90, 1990-91 and 1991-92. It appears that the assessee did not co-operate in the proceedings for assessment and,therefore, the assessing officer proceeded to frame best judgement assessment under the Delhi Sales Tax Act and the Central Sales Tax Act. It also appears that there was some repot available from STO (Enforcement) on which the orders of assessment are founded. How the petitioner has been assessed and how his liability has been fixed can best be demonstrated by reproducing the following extracts from the order of assessment referable to the year 1989-90 which is as under :-

(3.) For the assessment year 1990-91 the assessing officer enhanced the figure of sales by 30% over the figure of sales for the year 1989-90. In the year 1991-92 the assessing officer again enhanced the figure of sales by 30% over the figure for the year 1990-91. A huge demand on account of tax has thus been created against the assessee.