R D FERNANDES Vs. STATE

JUDGEMENT

(1.) THIS is a criminal revision directed against the conviction and sentence of the learned District Magistrate of South Kanara in S.T.C. No. 120 of 1956.

(2.) THE facts are : The Mangalore Tile Agency, Bunder, Mangalore reported a "nil" gross turnover and a net turnover of Rs. 1, 11, 825 -12 -0 in its "A" return submitted for the year ending 31st March, 1951.

(3.) INASMUCH as the dealers failed to produce their accounts for check, the Deputy Commercial Tax Officer issued a rule 9 notice calling upon them to show cause why they should not be assessed to tax on a turnover of Rs. 2, 23, 651 -8 -0 for 1950 -51 to the best of his judgment on the data furnished therein.