RAMANLAL MADANLAL Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Ramanlal Madanlal, the petitioner in this application, is a partnership firm registered under the Indian Partnership Act, 1932. The petitioner is also registered as a dealer under the Bengal Finance (Sales Tax) Act and the Central Sales Tax Act and carries on business, inter alia, of sale of condemned stores and disposal materials including heavy machinery, tractors, cranes, trailers, road-rollers, etc.

(2.) For the period of four quarters ending December, 1965, the petitioner was assessed to sales tax. In the proceedings some of the petitioner's books were produced, the other books, having been seized by the income-tax department, the petitioner's accounts could not be closed. Under the circumstances, the Commercial Tax Officer rejected the return of the petitioner where the gross turnover was shown to be Rs. 2,08,071.75, and the gross turnover was estimated to the best of his judgment at Rs. 3,00,000.

(3.) Being aggrieved by the said assessment dated 29th September, 1967, the petitioner preferred an appeal before the Assistant Commissioner of Commercial Taxes and obtained substantial relief.