STATE OF ORISSA Vs. AUTO ELECTRIC INDUSTRIES

JUDGEMENT

(1.) THIS is a reference under section 24 (1) of the Orissa Sales Tax Act, 1947, at the instance of the State Government. Despite valid service of notice the dealer has not entered appearance.

(2.) A statement of case has been made to this Court on the following question :

(3.) THERE cannot be any dispute that deficiency in subsequent years cannot be based for estimate in the previous year unless such deficiency can be connected with the previous year. In the present case, however, the deficiency of the year under assessment was found after the expiry of the year. Such deficiency if found from the accounts itself at the time of assessment which is after the year comes to an end, the dealer could not have raised any objection. Merely because it is report of an Inspector, the same cannot be rejected only on the ground that it was detected after expiry of the year.