STATE OF MADRAS Vs. C KARUPPAN CHETTIAR

JUDGEMENT

(1.) THE total turnover of the assessee was Rs. 1,02,689-14-9, as estimated by the departmental authorities. The assessee's accounts showed a turn-over of only Rs. 47,239-1-8. It was also in evidence, based primarily on the note book of the assessee seized, that for a period of two months purchases to the extent of Rs. 36,209-9-6 had been suppressed, in the sense that they were not brought into the accounts produced by the assessee.

(2.) THE explanation of the assessed with reference to the entries in the note book was, that the note hook did not record completed transactions, but that only transactions which were expected to materialise in Future were noted there to aid the memory of the assessee. The assessee further pleaded that, when transactions materialised the entries from the note book were brought to his regular account books, and the turnover of those transactions was about Rs. 11,000. The Tribunal observed in paragraph 2 of its order that this argument was not without force, and that under the circumstances there was no necessity for the assessee to keep the transactions out of his accounts. In paragraph 5 of its order the tribunal recorded ''it can only he regarded as a case where the appellant did maintain accounts in respect of the suppressed transactions but failed. We are not prepared to hold "wilfully" to produce that account before the assessing authority.

(3.) THERE was no specific finding by the Tribunal that the assessee, who had been a licensee, did not contravene the provisions of Section 13 of the Madras General sales-tax Act. It is difficult on the basis of the order of the Appellate Tribunal for us to Substitute a categorical finding. We, therefore, direct the Tribunal to submit a finding on the evidence, which was already considered, on the question, whether there was a contravention of Section 13 of the Madras General Sales-tax Act. Finding to be submitted within one month. XXXXX (After the return of the Finding, the Court delivered the following Order.- (Delivered by Rajago-palan J.) :--