K MUSTHAFA Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS tax revision case is filed challenging the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in T. A. No. 54 of 1995. A fair hearing and following principles of natural justice are the hall marks of a quasi-judicial body. It is a case where the petitioner filed a return for the assessment year 1985-86, for a total turnover of Rs. 1,41,892.20. According to him, the entire turnover was not taxable. But on the basis that there was an inspection on March 5, 1986, and recovery of certain materials, the assessing authority did not accept his return. Notice was issued to the assessee as to why the assessment should not based on the proposed assessment. The assessee filed a detailed objection, which is produced as annexure D. According to us, this contained objection against relying on the materials seized as well as the quantum of tax to be imposed. The Assessing Officer disposed of the objection in one sentence stating that, "the contention raised does not merit any favourable consideration. I overrule the objection". The assessee took the matter in appeal before the appellate authority. After stating the facts the appellate authority took the view that the assessing authority is perfectly justified in discrediting the books of account and upheld the rejection of the accounts. The Tribunal, according to us, had not given an independent finding. The Tribunal has quoted profusely from the judgment of the assessing authority and the appellate authority and finally held that since the appellate authority has considered all aspects of the case in the right perspective, there is nothing for consideration.