AMBAL GARMENTS EXPORTS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS writ appeal is against the order of the learned single judge rejecting the writ petition filed to quash the order of the Joint Commissioner (CT) passed in exercise of the suo motu revisional powers under Section 34 of the Tamil Nadu General Sales Tax Act, 1959.

(2.) THE appellant -firm herein is engaged in the manufacture of hosiery goods and ready -made goods for export. In the course of the assessment year 1990 -91, the branch office of the appellant was inspected by the enforcement wing officials on November 28, 1990, wherein, they recovered 100 slips/incriminating records. On the basis of the seized materials, after giving opportunities to the appellant herein, the assessing officer estimated the suppression of turnover at Rs. 48,68,412 taxable at two per cent, disallowed the claim of exemption on the reported turnover of Rs. 60,58,788 and fixed the taxable turnover at Rs. 1,09,37,130. Apart from this, penalty was also levied at Rs. 1,46,052 under Section 12(3) of the Tamil Nadu General Sales Tax Act, 1959. Aggrieved by the said order, the assessee preferred an appeal before the first appellate authority, the Appellate Assistant Commissioner.

(3.) AGGRIEVED by this order of the Joint Commissioner, the petitioner preferred the writ petition before this Court that the Appellate Assistant Commissioner had recorded the finding as to the inability of the appellant in not producing the accounts due to the accident suffered by the partner of the appellant's firm and the accounts produced before the appellate authority were analysed by the Revenue as directed by the appellate authority, that based on the report alone, the relief was granted to the appellant. Hence, the suo motu revisional proceedings taken by the respondent was wholly untenable on facts and in law.