TEJWALA COMPANY Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS judgment shall govern the disposal of M. C. C. No. 310 of 1984 (Tejwala Company, 285-Marhatal, Jabalpur v. Commissioner of Sales Tax, M. P. , Indore) also.

(2.) THE Board of Revenue, Madhya Pradesh, Gwalior, which is the Tribunal constituted under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") has referred the following common questions in both these cases to this Court for its opinion under Section 44 (1) of the Act :

(3.) THE assessee is a registered partnership firm carrying on business of sales and supply of hardware, tools and machinery parts, etc. These cases relate to the assessment year 1973-74 for the period between 26th October, 1973 to 13th November, 1974. The premises of the partnership firm were raided on 6th December, 1975 by the Flying Squad Officer and several books of accounts were seized including books Nos. 15, 16 and 21. Relying on the report of the Flying Squad Officer and the relevant books which had been seized, the Sales Tax Officer passed an order of assessment on 28th February, 1979 under Section 18 (4) (d) of the Act. In other words it was an order of best judgment assessment. Appeal against that order preferred by the assessee was dismissed by the Appellate Deputy Commissioner of Sales Tax. Aggrieved, the assessee filed second appeal before the Tribunal which too was dismissed on 12th January, 1981. The Sales Tax Officer had also imposed penalty under Section 43 (1) of the Act on the assessee. The appeal and the second appeal against the order of imposition of penalty were also dismissed by the Deputy Commissioner of Sales Tax and the Tribunal. The assessee thereupon seems to have made two applications-one in the assessment proceedings and other in the penalty proceedings for referring certain questions to this Court for its opinion under Section 44 (1) of the Act and it is by order passed on those applications that the aforesaid questions have been referred to this Court.