STATE OF TAMIL NADU Vs. THAKOREBHAI

JUDGEMENT

(1.) The tax cases and writ petitions are being disposed of by this common judgment. The Deputy Commissioner of Commercial Taxes, Madurai, is the petitioner in the tax revision cases and also in the writ petitions. The cases arise under the Tamil Nadu General Sales Tax Act, 1959 (referred to as the Act in this judgment). The relevant assessment years are 1972-73 and 1973-74.

(2.) M/s. Thakorebhai and Brothers, referred to in this judgment as the dealer, carries on business in Karaikudi in diamonds. On the basis of the recovery of certain anamath accounts from the dealer, the petitioner revised the assessment for the year 1972-73 and 1973-74. For the year 1972-73, the total and taxable turnover was determined at Rs. 87,19,045. The assessee was asked to pay a tax of Rs. 7,84,714 and a penalty of Rs. 7,84,714, . For the year 1973-74, the total and taxable turnover was determined at Rs. 23,32,761. The assessee was asked to pay a tax of Rs. 2,09,949 and a penalty of Rs. 2,24,316. Against the said order the dealer preferred appeals before the Appellate Assistant Commissioner (CT), Virudhunagar. The appellate authority set aside the order of the Joint Commercial Tax Officer and remanded the matter for fresh disposal. Against the orders of remand passed by the appellate authority, the dealer preferred appeals before the Tamil Nadu Sales Tax Appellate Tribunal, Madurai. The Appellate Tribunal, Madurai, by its order dated 1st November, 1976, redetermined the total and taxable turnover for the year 1972-73 at Rs. 13,95,525.10. The tax payable was fixed at Rs. 1,25,506. The Tribunal also levied a penalty of Rs. 75,000. For the assessment year 1973-74, the total and taxable turnover was determined at Rs. 13,40,380 and the tax payable at Rs. 1,20,525. The Tribunal also levied a Penalty of Rs. 70,000.

(3.) Thereafter the dealer preferred two applications, T.R.A. Nos. 2 and 3 of 1978, to review the order of the Tribunal passed on 1st November, 1976, and T.M.P. Nos. 140 and 141 of 1978 for rectification of the said order for the two years in question. These petitions were transferred to and disposed of by the Sales Tax Appellate Tribunal, Main Bench, at Madras, by its order dated 16th August, 1978. The Tribunal dismissed the rectification petitions as not maintainable. However, the Tribunal allowed the review applications and set aside the order of the Tribunal dated 1st November, 1976, and restored the appeals to file for being disposed of according to law. The writ petitions have been filed against the order of the Tribunal allowing T.R.A. Nos. 2 and 3 of 1978 for review of the order dated 1st November, 1976, and the tax revision cases have been filed against the order made by the Tribunal in Appeals Nos. 1331 and 1332 of 1978, dated 30th November, 1978, subsequent to the order dated 16th August, 1978, restoring the appeals to file.