M MOIDEEN KUNJU Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONER is an assessee to sales tax. He is a dealer in groceries at Karunagappally. The assessment year concerned in this revision petition in 1989-90. Assessee's account books were not accepted, as there were defects noted at two surprise checks conducted in his place of business. Accordingly, as against the returned taxable turnover at Rs. 28,27,609. 95, the assessing authority fixed the taxable turnover at Rs. 36,19,620. On appeal, the Appellate Assistant Commissioner re-fixed the taxable turnover at Rs. 31,63,180. Aggrieved by the decision of the Appellate Assistant Commissioner, assessee took up the matter in second appeal before the Tribunal. Tribunal disposed of the appeal by order dated December 14, 1993. Assessee seeks to question the correctness of the decision rendered by the Tribunal.

(2.) AS stated earlier, two inspection were conducted in the business premises of the petitioner. Discrepancies in the stock of various items were found on those occasions. ASsessee admitted the irregularities found at the time of the second inspection and got the defects compounded by paying a sum of Rs. 216. Clear case of sale suppression was also unearthed at the time of the inspection. The Tribunal, after going through the accounts, came to a finding that there are sufficient reasons for rejecting the books of accounts. So, on the basis of the findings of fact entered into by the authorities below, it cannot now be said that the rejection of the books of accounts was improper or illegal.

(3.) FROM the above mentioned decision of the Tribunal, it is clear that the Tribunal went into all relevant aspects of the matter and came to a finding of fact that the books of accounts produced by the assessee are not acceptable and that best judgment assessment is the only feasible method. Pursuant to this finding, the Tribunal fixed the addition of 10 per cent of the turnover returned by the assessee. On the facts and circumstances of this case, the said addition is quite reasonable and legal. That addition is based on the finding of fact arrived at by the Tribunal. We do not find any question of law to be decided by this Court in this revision case. Accordingly, we dismiss the revision case summarily under section 41 (3) of the Kerala General Sales Tax Act. Petition dismissed. .