STATE OF ORISSA Vs. FANCY MOTORS ACCESSORIES AGENCY

JUDGEMENT

(1.) IN this reference under section 24 (1) of the Orissa Sales Tax Act, 1947 (for short, "the Act") by the Member, Additional Sales Tax Tribunal, Orissa, the following question of law has been referred to this Court for its opinion :

(2.) THE facts of the case, briefly stated, are as follows : For the assessment year 1976-77, the dealer returned a gross turnover of Rs. 3,10,398. 25 who carried on business in motor parts. The Sales Tax Officer did not accept it, inter alia, on the ground that serial No. 747 was removed from the cash memo book and no purchase voucher was produced at the check gate on 27th July, 1976. He also noticed certain suppressions of sale of different items. He accordingly proceeded to assess under section 12 (4) of the Act and made a best judgment assessment by enhancing the gross turnover to Rs. 3,87,991. 94.

(3.) THE Revenue then filed the application for reference before the Tribunal on the ground that once the Tribunal had accepted the charge of sale suppression, the order determining the enhancement of the gross turnover only in one quarter of the assessment year in question was wrong. Referring to the decision of the Supreme Court in the case of the Commissioner of Sales Tax, Madhya Pradesh v. H. M. Esufali H. M. Abdulali [1973] 32 STC 77, the reference has been made by the Tribunal.