M P AGARWAL Vs. C C T

JUDGEMENT

(1.) THIS is an application Under Section 8 of the West Bengal Taxation Tribunal Act, 1987, assailing the impugned order passed by the West Bengal Commercial Taxes Appellate and Revisional Board (in short, "Board") in Revision Case No. 996/1993 -94. On examining the books of accounts, the Commercial Tax Officer assessed tax for the periods fourth quarters ending March 31, 1985 and turnover was determined at Rs. 40,00,000. The assessment was made to the best of his judgment rejecting the books of accounts. The enhancement, according to the petitioner in gross turnover was baseless and without any cogent materials on record.

(2.) ON behalf of the petitioner, it is submitted that the assessing officer enhanced the gross turnover without any basis and the appellate authority also reduced the gross turnover to some extent without disclosing any reason whatsoever. Thus, there was no proper A application of mind while passing the orders. The assessing officer did not rely upon the market value of the timber used for manufacturing of packing boxes as held in some cases. The assessment was made to the best of his judgment though rejecting the books of accounts yet without taking into account the past and future records relating such assessment. The learned Board also opined that the enhancement of valuation was done by the Entry Tax Officer more or less 300 per cent and the assessing officer reduced such enhanced rate to some extent cannot be a ground for sustaining the orders passed by the authorities. All the orders thus passed by the respective authorities are arbitrary and not sustainable under law.

(3.) ON behalf of the respondents, it is submitted that the assessing officer examined the books of accounts properly and noted discrepancy appeared therein. He, also took into confidence the result of assessment by the Entry Tax Officer, The plea of the petitioner that he imported lower grade of timber is far from the truth. The question of valuation as assessed by the Entry Tax Officer can be utilised by the commercial tax authority in view of the judgment pronounced by the apex Court. The petitioner since failed to explain the books of accounts and did not prefer any appeal against the valuation made by the Entry Tax Officer, the order passed by the assessing officer is neither illegal nor unjustified. The application being frivolous and liable to be dismissed.