STATE OF TAMIL NADU Vs. AMBUROSE MARY

JUDGEMENT

(1.) DR. A. S. ANAND, C. J. The Revenue is in revision against the order made by the sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 28th january, 1982, reviewing the earlier order of the Tribunal dated 7th July, 1981.

(2.) THE facts necessary for the disposal of this revision petition are : THE assessee-respondent had preferred an appeal against the order of the Appellate Assistant Commissioner dated 2nd January, 1981, relating to the assessment year 1979-80 before the Tamil Nadu Sales Tax Appellate tribunal (Additional Bench), Coimbatore. After a detailed discussion, the tribunal found that the assessee had not maintained production-cum-stock account and separate account for finished goods, and that copies of the sale bill Nos. 12533 and 12534 were left blank and the original bills were not available. Since no proper and acceptable explanation was furnished by the assessee, the Tribunal came to the conclusion that the addition to the taxable turnover by the Appellate Assistant Commissioner was justified. THE Tribunal also found on facts that the Appellate Assistant Commissioner had sustained penalty equal to the tax on the suppressed turnover since there was a wilful non-disclosure of the turnover. This order was made by the Tribunal on 7th july, 1981, while dismissing the appeal filed by the assessee-respondent. It appears that an application was made before the Tribunal apparently under section 36 (6) of the Tamil Nadu General Sales Tax Act, 1959, seeking a review of the order passed on 7th July, 1981. In the application, the assessee disputed the turnover of Rs. 57, 517 as well as the penalty of Rs. 4, 764. THE tribunal, by the order impugned in the revision petition, which is a detailed one, accepted the review application in part, and set aside the imposition of penalty while upholding the addition made to the turnover on account of suppressions.