R BALUSWAMI CHETTIAR Vs. APPELLATE ASSISTANT COMMISSIONER

JUDGEMENT

(1.) This is an appeal filed by the appellant against the order of Mohan, J., in Writ Petition No. 6383 of 1980, dismissing the case in limine.

(2.) The appellant herein reported a total taxable turnover of Rs. 12,54,768.27 in the A-2 returns for the assessment year 1977-78. However, they did not produce the accounts for final check in spite of notices. Therefore, a notice to assess to the best of judgment on a taxable turnover of Rs. 18,82,152.00 was issued to the appellant. The assessee neither filed objections nor produced accounts. They applied for time for adjournment on the ground that the connected records are not ready due to illness of the auditor. On the ground that the appellant is dragging on the production of the accounts, the adjournment sought for by the appellant was refused and he was assessed on a best judgment basis on a total taxable turnover of Rs. 18,82,152.00 under the Tamil Nadu General Sales Tax Act by an order dated 19th February, 1979. The appellant thereafter filed a petition under Section 14 of the said Act on 16th March, 1979, to revise the assessment. He also filed a return along with a petition for reassessment in form A-1. The appellant was asked to produce the accounts for 1977-78 but the appellant applied for adjournments. The assessee finally appeared on 25th October, 1979, and produced the accounts only partly. On the ground that all the records had not been produced the matter was adjourned ultimately to 18th January, 1980, and as the appellant neither appeared nor made any representation his petition under Section 14 was rejected and the best of judgment assessment made on 19th February, 1979, was confirmed. The appellant then filed an appeal before the Appellate Assistant Commissioner against the rejection of his petition under Section 14 of the Act. The said appeal has been returned as not entertainable by him.

(3.) Aggrieved by the rejection of his appeal by the Appellate Assistant Commissioner as not maintainable, the appellant filed Writ Petition No. 6383 of 1980 before this Court for issue of a writ of certiorarified mandamus to quash the order dated 15th May, 1980, of the first respondent and directing him to entertain the appeal. The said writ petition was dismissed by Mohan, J., at the admission stage on the ground that a revision lies under Section 33 of the Tamil Nadu General Sales Tax Act, as against the original best of judgment assessment and therefore when such an alternative statutory remedy is available, the writ jurisdiction cannot be invoked.