BHARAT METALS, CHIRALA, PRAKASAM DIST. Vs. SPECIAL ASSISTANT COMMERCIAL TAX OFFICER, (DS), CHIRALA AND ANOTHER

JUDGEMENT

(1.) PETITIONER is a registered dealer engaged in the business of manufacture and sale of steel utensils, metal furniture etc. On 25 -11 -1991, the place of business of the petitioner was inspected by the respondents and found certain rough figures in a diary relating to reconciliation of accounts with the petitioner's supplier M/s. Aprey Enterprises, Hyderabad. The respondents also noticed payments of Rs.1,15,000/ - (Rs.60,000/ -+ Rs.55,000/ -), Rs.30,289/ - and Rs.5,000/ -appearing in the diary against the dates 3 -5 -1991, 23 -7 -1991 and 7 -9 -1991.

(2.) ACCORDING to the petitioner, the respondents forced the Managing Partner of the petitioner -firm to give statement as if the purchases were made in the month of October, 1991 and payments made by the petitioner were unaccounted though made in the month of October, 1991 and the petitioner sold the resultant furniture made out of such purchases of iron and steel for Rs. 1,54,750/ - and as first seller, he is liable to pay tax.

(3.) IN the counter filed by the respondents, it has been indicated that the Deputy Commercial Tax Officer, Vigilance and Enforcement Department, Nellore inspected the business premises of the petitioner -firm M/s. Bharat Metals, Chirala on 25 -11 -1991 and recovered one diary and two slips. On verification of the said material, it is noticed that the petitioner has committed the following irregularities :