LAWS(KER)-1996-2-54

NARANI STORES Vs. STATE OF KERALA

Decided On February 05, 1996
NARANI STORES Appellant
V/S
STATE OF KERALA Respondents

JUDGEMENT

(1.) IN both these cases arising out of appeals by the dealer in provisions, wheat products, etc. and by the State, the question under consideration would be one and the same. The assessment year in question is 1989-90. IN paragraph 8 of the order of the Appellate Tribunal, the basis becomes crystal clear. It is observed that in respect of the alleged suppression of Rs. 79,39,257, the assessee has made a clear admission. Additionally it is also mentioned that the assessee remitted a compounding fee of Rs. 1,33,43,887. Let the suppression is an admitted position, no further things are required to base consequent conclusions on the best judgment assessment. The Tribunal is perfectly justified that when a situation gets admitted, contentions regarding the legal right of cross-examination pale into insignificance in view of the basic proposition that an admission unexplained by the person with regard to the contents thereof.

(2.) WITH regard to another aspect, the Tribunal has proceeded on the footing that it reply to the pre-assessment notice, the assessee has not given any explanation towards the alleged suppression of Rs. 6,22,240.

(3.) HEARING the submissions of the learned counsel we do not find any reason to interfere with the conclusion reached in the process of the above reasoning. The learned counsel firstly relied on the decision of this Court in Kanjinghat Brs. v. State of Kerala 1993 KLJ (TC) 282. It must be said that the decision cannot be said to have any bearing on the factual matrix before us. The observation attempted to be placed for our consideration that an offer of compounding is admission of an offence and for that reason should be strictly limited to the actual admission made and no more would not require consideration for its application because the admission is with regard to the proceedings under consideration even in the strict sense.