K T SHADULI Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner who is common in all these cases has been assessed to sales tax for the years 1965-66, 1966-67 and 1967-68. The Sale Tax Authorities rejected his accounts and assessed him under, S.17(3) of the Kerala General Sales Tax Act, 1963. The rejection of the accounts of the asses see was because they did not include the goods alleged to have been purchased by the asses see from Janab Haji P. K. Usmankutty, Merchant at Tellicherry. The Sales Tax Authorities came to this conclusion on a perusal of the bill books maintained in the regular course of business in the trade of Janab Haji P. K Usmankutty, Tellicherry and from the statement alleged to have been furnished by the asses see to the Officer in charge of the Check Post. It is alleged that there are corresponding entries in the register kept in the Sales Tax Check Post at Koottupuzha through which the goods have to pass to the assessee's place of business. The assessee denied having made purchases from Janab Haji P. k. Usmankutty, Tellicherry and prayed for an opportunity to cross examine him. This was denied to the asses see. The question raised is whether this has vitiated the assessment proceedings.

(2.) It is necessary at the outset to reproduce S.17 of the Kerala General Sales Tax Act, 1963 which prescribes the procedure to be followed by the assessing authority:

(3.) In M. Appukutty v. State of Kerala 1963 (14) STC 489 Vaidialingam, J. in a case, which arose under the Travancore - Cochin Sales Tax Act, 1125, in considering the legality of a best judgment assessment made on the basis of the secret books of another merchant which were admitted to have been not maintained in the regular and ordinary course of business, observed: