COMMISSIONER OF SALES TAX Vs. RAJARAM SITARAM SONI

JUDGEMENT

(1.) THIS order shall also dispose of M. C. C. No. 352 of 1981, 353 of 1981 and 354 of 1981 all of which involve the same question of law in respect of the same assessee for different periods of assessments. These four references relate to the periods 1962-63, 1963-64, 1964-65 and 1965-66.

(2.) THE common question of law referred to this Court for its decision under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, is as under:

(3.) THE material facts giving rise to the above question of law are these. The assessee carries on business of gold and silver and also manufactures and sells ornaments. The premises of the assessee was inspected by the Flying Squad of the Sales Tax Department on 13th July, 1968, when it was found that some transactions relating to gold, silver and ornaments had not been shown by the assessee in his regular books of accounts. The Flying Squad found that there was concealment of these transactions in the accounts and on the basis of such concealment during the particular period, concealment for the entire year was worked out by application of the appropriate multiple. This was done for all the four years of assessment. The estimated sales which had been concealed were worked out accordingly.