CHILTON REFRIGERATION Vs. STATE OF KERALA

JUDGEMENT

(1.) THE matter arises under the Kerala General Sales Tax Act, 1963 (for short "the Act" ). THE assessee is the revision petitioner. THE assessment year concerned is 1994-95. THE assessee filed return for the said year disclosing a total and taxable turnover of Rs. 1,87. 49,763. 38 and Rs. 1,16,06,942 respectively. THEre was an inspection of the business premises of the assessee on May 26, 1995. THE assessee had also compounded the offence and paid a compounding fee of Rs. 68,492. On the basis of the materials gathered in the inspection and the compounding proceedings the assessing authority rejected the return and estimated the turnover by making an addition of Rs. 13,99,314, i. e. , 3 times the actual suppression of Rs. 4,66,438 found in the inspection. Being aggrieved by the said assessment the assessee filed an appeal before the Additional Deputy Commissioner (Appeals), Agricultural Income-tax and Sales Tax, Ernakulam, who by his order dated June 28, 1997 (annexure 2) upheld the rejection of the accounts but modified the addition equal to the actual suppression found. Both the assessee and the Department took up the matter in appeal before the Tribunal. While upholding the rejection of the books of account considering the appeal filed by the department the Tribunal modified the estimate by sustaining the addition to the extent of 1 and 1/2 times of the suppression found. THE assessee's appeal was dismissed.

(2.) LEARNED counsel for the petitioner submits that there was no inspection of the business place of the assessee during the assessment year, in question and that the alleged suppression found in the inspection conducted by the Intelligence Squad on May 26, 1995 after the close of the assessment year cannot be made use of for assuming that the assessee had practiced similar suppressed transaction for the earlier periods also. The counsel also brought to our notice the various documents relied on for making the addition relating to the year 1995-96.

(3.) TAX revision case is disposed of as above. Petition disposed of accordingly. .