NATIONAL PAPER AND CHEMICALS Vs. STATE OF KERALA

JUDGEMENT

(1.) IN order to find out as to whether the Appellate Tribunal is justified in law in upholding the rejection of the accounts and addition of 5 per cent of the total volume of business amounting to Rs. 77,867. 50 the assessee has approached this Court by this revision under section 41 of the Kerala General Sales Tax Act, 1963. We have been taken through all the three orders.

(2.) THE order of the assessing authority - the Assistant Commissioner (Assessment) has in details considered certain aspects. THE annual return in form No. 8 shows a total turnover of Rs. 22,62,483. 59 for the concerned assessment year 1983-84 and in regard thereto taxable turnover is Rs. 15,57,349. 79. THE assessing authority found difference on examination of the accounts and held that they cannot be accepted as correct and complete.

(3.) THE first appellate authority - Additional Deputy Commissioner (Appeals), Ernakulam, has observed that the assessee has not taken sufficient care to maintain true and proper accounts and factually the situation was not of interference in the rejection of accounts. Considering the volume of business amounting to Rs. 23,40,410. 82, as held by the assessing authority, only addition of 5 per cent thereof amounting to Rs. 77,867. 50 was not considered as a situation of interference by the first appellate authority. THE appeal was dismissed.