BABU COMMEN Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THIS appeal is filed under Section 40 of the Kerala General Sales Tax Act by the assessee being aggrieved by the order passed by the Commissioner of Commercial Taxes, Thiruvananthapuram in Revision Petition No. 47188 of 1999 dated 29th March, 2000. By the impugned order, the Commissioner has set aside the order passed by the Deputy Commissioner of Commercial Taxes, Kollam in Revision Petition No. 37 of 1998, dated 7th October, 1998.

(2.) THE assessee is a dealer registered both under the provisions of the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act. The assessee is a cashew exporter having his head office and processing unit at Puthoor and branch at Arackal. The head office as well as the branch office were inspected by the Intelligence Squad of Commercial Taxes Department on 17. 4. 1993. On such verification, they had prepared the shop inspection reports after verifying the books of accounts maintained by the dealer. The assessee, after such inspection, had compounded the offence departmentally by paying a sum of Rs. 1,600/ -.

(3.) THE Intelligence Officer once again verified the books of accounts maintained by the assessee at its branch office at Arackal with reference to shop inspection report for the branch office as on 17. 4. 1993. According to him, there was a shortage of stock of 8804 kgs. of cashew kernel.