KRISHNA & COMPANY Vs. STATE OF M.P.

JUDGEMENT

(1.) HEARD .

(2.) THE petitioner has filed this petition against the order dt. 14.11.2006 passed in Revision No. 14/Gwl/2006 (State) and No. 7/Gwl/2006 (entry tax), and also against the order of assessment dt. 27.1.2005.

(3.) THE revisional authority appreciated the finding of facts and granted rebate to the petitioner. It is a fact that the petitioner did not produce accounts books, the petitioner did not have registration with the department and he was in the business of sell of gitti. In such circumstances, in our opinion, the order passed by the revisional authority in regard to assessment of tax liability of the petitioner of Rs. 2,84,129/ - is in accordance with law.