ARCHANA BHANDAR Vs. STATE

JUDGEMENT

(1.) AT the instance of the assessee statement of case has been called for from the Tribunal under section 24 (3) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act") on the following question of law :

(2.) THE assessee is a dealer registered under the Act carrying on business of sale of various commodities including kerosene. On 31st August, 1975, a truck bearing registration No. ORC 6248 was intercepted by the Inspector of Commercial Taxes who detected a drum of kerosene oil containing 200 litres being transported. Driver of the truck on being questioned explained that the assessee who sold kerosene in the drum refused to give cash memo in support of the sale of the aforesaid 200 litres of kerosene. Such statement was recorded. During assessment, this statement was confronted to the assessee who produced a cash memo and explained that the driver refused to take cash memo. The assessing officer did not accept the explanation of the assessee and assessed to his best judgment, determining the turnover. In first appeal, explanation of the dealer was also not accepted. But the enhanced turnover was reduced to Rs. 40,000. In second appeal by the dealer the Tribunal confirmed the same.

(3.) UNDER section 24 (5) of the Act, the Tribunal is to give a fresh hearing to determine the gross turnover and taxable turnover keeping in view the principles of best judgment assessment and determine the same afresh. However justification for enhancement on ground of suppression of sale cannot be questioned before the Tribunal any further.