K. THIRUMALAISAMI Vs. THE JOINT COMMISSIONER III (SMR)

JUDGEMENT

(1.) THIS Tax Case (Appeal) is filed by the assessee as against the order dated 9.3.1995 passed by the Joint Commissioner in the suo motu revision.

(2.) THE appellant is a dealer in aluminium vessels in Karaikudi and the assessment in this case relates to the assessment year 1991 -92. It is seen that the place of business of the assessee was inspected on 04.10.1991, wherein the Department has found variation in the stock of Aluminium vessels, Aluminium circles, Aluminium waste and factory waste and bisuru. The Inspecting Officials also recovered four slips containing entries of business transactions. In the course of the assessment, the Assessing Officer found suppression of sales, which is relatable to slip No. 3 recovered at the time of inspection among other slips, namely, 1, 2 and 4. Hence, the assessee was assessed under the Tamil Nadu General Sales Tax Act on a total and taxable turnover of Rs. 16,48,948/ - and Rs. 15,90,465/ - respectively by the Deputy Commercial Tax Officer in his proceedings dated 15.2.1993. The Assessing Officer also levied penalty of Rs. 33,368/ - under Section 12(3) of the TNGST Act. Aggrieved by the said assessment, the assessee preferred an appeal before the Appellate Assistant Commissioner, who sustained the actual suppressions based on stock variations and slip numbers 1, 2 and 4, but deleted the entire estimation with regard to slip No. 3 holding that the appellant was suffering from nervous disorder at the time of enquiry by the inspecting officers and slip No. 3 related to only jottings and totals made by the appellant.

(3.) AGGRIEVED by the said order of the Joint Commissioner, the assessee has filed the present appeal.