ABDUL KARIM Vs. SALES TAX OFFICER MAHBOOBNAGAR

JUDGEMENT

(1.) SHRI Abdul Karim is a general merchant at Kosgi dealing in trunks, umbrellas, crockery, aluminium utensils etc. The Sales Tax Officer, Mahboobnagar, disbelieving his books of accounts estimated, to the best of his judgment, the gross turnover at Rs. 50,000 exempted turnover at Rs. 7,500, and taxable turnover at Rs. 42,500, for the year 1954-55. In appeal, the learned Deputy Commissioner, Appellate, reduced turnovers to Rs. 35,000, Rs. 5,000 and Rs. 30,000 respectively. Against this order of the Appellate Deputy Commissioner, Shri Abdul Karim preferred this appeal before us.

(2.) SHRI S.N.Munir, Sales Tax Practitioner, on behalf of the appellant and Shri Salahuddin, State Representative, appeared before us. Heard their arguments.

(3.) IT is further seen from the same record that even the demand notice, dated 2nd January, 1956, relating to the assessment under consideration was issued by the Assistant Sales Tax Officer, trespassing his jurisdiction.