STATE OF ORISSA Vs. RAMA ELECTRICAL STORES RAYAGADA

JUDGEMENT

(1.) THE Member, Sales Tax Tribunal, Orissa, has referred the following two questions under section 24 (1) of the Orissa Sales Tax Act (briefly referred to as the Act), for our determination :

(2.) THE short facts collected from the statement of the case made to this court are these : The assessee is a registered dealer dealing in electrical goods, automobile parts, wireless sets, furniture, etc. For the year 1966-67, it was assessed under section 12 (2) of the Act. While the assessing officer was dealing with the assessment of another dealer, on cross verification, a suppression of purchase in the assessee's account was noticed. The transaction took place on 11th January, 1968, and was to the tune of Rs. 232. 05. The proceedings under section 12 (8) of the Act were thereafter taken against the assessee and on 21st December, 1968, a best judgment assessment was completed. The assessee's first appeal was dismissed but the enhancement of Rs. 6,000 adopted at the assessment stage was reduced. The assessee appealed to the Tribunal. The Tribunal held :

(3.) BEFORE us, counsel for the assessee does not contend that the books of account were not liable to be rejected. The question that has been mooted and argued at considerable length with vehemence by Mr. Misra for the assessee is on the conceded footing that even when the accounts were liable to be rejected, there was no scope for a best judgment assessment in a proceeding under section 12 (8) of the Act. It has also been contended that there having already been a best judgment assessment under section 12 (2) of the Act for the same period, a second best judgment assessment is not permissible.