P P VARGHESE Vs. STATE OF KERALA

JUDGEMENT

(1.) The question in this case is whether the assessment made on the petitioner by the Sales Tax Officer for the year 1961-62 is according to the best of his Judgment.

(2.) The books of accounts of the assessee were rejected by the Sales Tax Officer, the Appellate Assistant Commissioner in appeal and the Tribunal in further appeal, and we think rightly. S.12(2)(b) of the General Sales Tax Act, 1125 M.E., the section applicable, was therefore attracted. That section is in these terms:

(3.) This question has to be answered so far as the assessment on the petitioner for the year 1961-62 is concerned with reference to the following facts. The assessee is a dealer in hill produce and timber. The assessee filed a return for the year 1961 62 showing a gross and net turnover of Rs. 75,353.50 and Rs. 25,195.16 respectively. He claimed exemption on a sum of Rs. 50,158 34. The turnover furnished in the return and the account produced in support of the return were found defective and unacceptable by the Sales Tax Officer for the reasons he stated as follows: (1) The turnover furnished in respect of the hill produce was the sales turnover, namely, Rs. 50,158.34 instead of the purchase turnover of Rs. 43,144.46, (2) In respect of sales effected through commission agents only the net amount after deducting commission etc. was accounted instead of the gross amount, (3) The business place of the dealer was inspected by the Intelligence Squad on 25-11-1962 and a note book and some slips containing business transactions were recovered from there. Another notebook and a slip containing business transactions at Kalagapara were also recovered on inspection of this place on 25-11-1962. Some of the slips so detected contain no date of transactions. Slips Nos. 22 to 30 contain details of purchase of pepper, ginger and turmeric for the period from 17-1-62 to 21-1- 62 for Rs. 8,138.91 not brought to account.