HIRJEE Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) These three petitions arise out of the C.P. and Berar Sales Tax Act, 1947. The petitioner is a merchant and deals in bidi leaves at Gondia in Bhandara district. He was a registered dealer and the relevant periods of assessment in each of the petitions respectively are from 7th November, 1953 to 26th October, 1954, 27th October, 1954 to 14th November, 1955, and 15th November, 1955 to 2nd November 1956. The Sales Tax Officer found that the petitioner had not maintained account books. He had only bill books. In the first years, the total sales as they appeared from the bill books were Rs. 3,12,250-3-6. As he did not maintain accounts, the Sales Tax Officer made best judgment assessment under section 11(4) of the Act by increasing the sale by 10 per cent. and he adopted the turnover of Rs. 3,43,475-0-0. It appeared that the assessee's case was that the goods worth Rs. 2,56,892-15-3 were exported by him outside the State and in proof of this he produced railway receipts dispatch book. The Sales Tax Officer, however, was not satisfied that the entire export was made outside the State. He only allowed a portion of the claim. He assessed the total tax at Rs. 5,497-7-0. As the petitioner had failed to furnish the return as required by the Act in time, he levied a penalty of Rs. 600.

(2.) In the second case, the total sales as they appeared from the bill books were Rs. 3,08,829-10-3. For the same reason as in the previous case, the Sales Tax Officer increased the sales by 10 per cent. under section 11(4) of the Act and the turnover adopted was Rs. 3,39,712-9-6. The petitioner alleged that he exported goods worth Rs. 3,08,829-10-3 outside the State and produced the relevant receipts. For the same reasons as in the other case, he did not allow the entire alleged export and assessed the taxable turnover at Rs. 1,88,875-0-6 and assessed the tax at Rs. 3,714-13-9. He also imposed a penalty of Rs. 400.

(3.) In the third case, the total sales as they appeared from the bill books were of the amount of Rs. 3,53,382-1-3. For the same reasons as in the other case, the Sales Tax Officer increased the sales by 10 per cent. and adopted the turnover at Rs. 3,88,720-14-0. The petitioner showed the railway receipts which showed the export of goods worth Rs. 3,53,382-1-3. For the same reason as before, the Sales Tax Officer allowed deduction for the alleged export only to the extent of sales at Rs. 3,18,051-13-6 and determined the taxable turnover at Rs. 68,527 and assessed the tax at Rs. 2,141-7-6. He also imposed a penalty of Rs. 535.