A RETHINAM CHETTIAR Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE tax revision cases preferred by the assessees are against the common order dated February 21, 1991 of the Tamil Nadu Sales Tax appellate Tribunal (Additional Bench) at Madras in three appeals before it, relating to three assessment years 1986-87, 1987-88 and 1988-89. The assessees are dealers in jewellery. The place of their business was inspected on August 31, 1988 and on the basis of the incriminating documents recovered and the consequent inference that one goldsmith S. L. Rajaprathinithi was executing orders of the assessee's customers, the assessing officer revised the assessment already made for the years 1986-87 and 1987-88 under section16 of the Tamil Nadu General Sales Tax Act, 1959, and made fresh assessment for the year 1988-89 under section12 of the said Act. For the assessment year 1986-87 the suppression of turnover was found to be to the extent of Rs. 34, 800 and the assessing officer made four times addition to an extent of Rs. 1, 39, 200 and estimated the total suppression at Rs. 1, 74, 000. He also levied penalty of Rs. 3, 393. For the assessment year 1987-88, the suppression was found to be rs. 48, 300 and making a similar four times addition, he arrived at the total suppression at Rs. 2, 41, 50 0. A penalty of Rs. 4, 710 also was levied. For the assessment year 1988-89 the suppression was found to be Rs. 33, 452. Again an addition to the extent of four times was made and the total suppression was arrived at Rs. 2, 92, 545. He also levied penalty to the extent of Rs. 5, 703.

(2.) THE appeals preferred against the order of the assessing officer by the assessees, were also dismissed by the Appellate assistant Commissioner.