A S CHINNASWAMI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE two revisions relate to the assessments under the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. The assessee is the petitioner herein. Shanmughananda Sago Factory is the partnership concern. They reported a total and taxable turnover of Rs. 3, 32, 219, in the A -2 returns for the assessment year 1981 -82. In spite of several notices issued by the assessing officer, the accounts were not produced by the assessee. Therefore, the assessing officer determined the total and taxable turnover at Rs. 18, 83, 180 under the Tamil Nadu General Sales Tax Act. Under the Central Sales Tax Act, the turnover was determined at Rs. 6, 02, 438. Aggrieved, the assessee filed appeals before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner confirmed the assessment made under the Central Sales Tax Act. In respect of the assessment made under the Tamil Nadu General Sales Tax Act the Appellate Assistant Commissioner modified the assessment and granted a relief to the extent of Rs. 15, 006. Aggrieved, the petitioner filed appeals before the Tribunal, which also ended against him. Aggrieved, the assessee is in revision before this Court in respect of both the assessments made under the Tamil Nadu General Sales Tax Act and under the Central Sales Tax Act.

(2.) THE learned counsel appearing for the assessee submitted as under :

(3.) WE have heard the rival submissions. The facts remain that the assessee is a partnership firm consisting of two partners, Thiru A. S. Chinnaswami and Tmt. G. Gokilam. Tmt. G. Gokilam is the wife of A. S. Govindaraju, who is the brother of Thiru A. S. Chinnaswami. The return for the assessment year 1981 -82 was filed both under the Tamil Nadu General Sales Tax Act and under the Central Sales Tax Act. The assessee disclosed a turnover, which was not accepted by the assessing officer since no account books were filed to support the turnover disclosed by the assessee. The assessing officer, therefore, estimated the turnover on the basis of his best judgment. On appeal with regard to the assessment made under the Tamil Nadu General Sales Tax Act, the Appellate Assistant Commissioner gave a relief of Rs. 15, 006. Whereas with regard to the assessment made under the Central Sales Tax Act, the Appellate Assistant Commissioner confirmed the assessment made by the assessing officer, On appeal preferred by the assessee, the Appellate Tribunal confirmed the order passed by the Appellate Assistant Commissioner in respect of both these assessments. The department filed an enhancement petition. That was dismissed by the Tribunal. The case of the assessee was that inasmuch as there is a family dispute, it is not possible for the assessee to produce the account books. It was further submitted that one of the partners took away the account books and kept with him and therefore, it was not possible for the assessee to produce the same. It remains to be seen that there may be several disputes between the partners with regard to the various issues. When return was filed it is the duty of the assessee to produce the account books to support the turnover disclosed by him. In the absence of the account books the assessing officer has no other alternative, but to estimate the turnover on the basis of his best judgment. Accordingly, the assessing officer estimated the sales turnover of sago, starch and thippi to the extent of Rs. 18, 83, 180 and the turnover for the purpose of the Central Sales Tax Act at Rs. 6, 02, 438. However, considering certain discrepancies found in the assessment made under the Tamil Nadu General Sales Tax Act, the Appellate Assistant Commissioner gave a relief of Rs. 15, 006. Inasmuch as the assessment made under the Central Sales Tax Act is in order, no interference was made by the Appellate Assistant Commissioner. The order passed by the Appellate Assistant Commissioner in both these assessments were confirmed by the Tribunal. If the assessee is aggrieved that the estimate done by the assessing officer is not reasonable it is for the assessee to produce sufficient materials to show that the assessing authorities were not reasonable in estimating the turnover. The assessee neither before the appellate authority nor before the Tribunal produced any accounts to support his turnover disclosed. Even before this Court no evidence was produced to show that the estimate made by the assessing authorities under both these Acts was not in order. Under such circumstances, we have no other alternative, but to accept the order passed by the Appellate Tribunal in confirming the order passed by the Appellate Assistant Commissioner with regard to the assessment made under the Tamil Nadu General Sales Tax Act.