SRI KRISHNAPADA SAHA Vs. THE STATE OF TRIPURA REPRESENTED BY THE COMMISSIONER OF TAXES, THE ADDITIONAL COMMISSIONER OF TAXES AND THE SUPERINTENDENT OF TAXES, OFFICE OF THE COMMISSIONER OF TAXES

JUDGEMENT

(1.) BOTH these petitions are being disposed of by a common judgment since identical questions are involved. The only difference is that one of the writ petitions relates to the assessment year 2001 -2002 and the second to the year 2002 -2003.

(2.) BRIEFLY stated, the facts of the case are that the assessee is engaged in the business of manufacturing of rubber goods. Assessment for the years in question was done and the Assessing Officer found that the assessee had not maintained his books of account properly and, therefore, the actual turnover of the business could not be ascertained. The Assessing Officer went for best assessment and granted benefit of 10% to the assessee for having paid CST though no 'C' forms were produced. The assessee not satisfied by the order of the Assessing Officer dated 12 -08 -2004 filed an appeal to the Commissioner of Taxes, Tripura who vide his order dated 06 -01 -2005 not only dismissed the appeal of the assessee, but gave certain findings which were totally damaging to the assessee. The relevant portion of the appellate order dated 06 -01 -2005 reads as follows: - -

(3.) THE Commissioner in his order dated 06 -01 -2005 also directed the Assessing Authority to consider the total cost of finished goods in determining the taxable turnover and further directed the Assessing Authority to impose penalty and interest. The petitioner would have been better advised to have challenged this order, but the said order was not challenged and has attained finality. Now in the present proceedings, the petitioner cannot be permitted to raise the same pleas which could have been raised against the earlier order. The Assessing Authority has only complied with the first appellate order dated 06 -01 -2005 and the assessee not having challenged the said order cannot now be heard to argue that the assessment is incorrect.