SANKAR TRADING Vs. STATE OF TRIPURA

JUDGEMENT

(1.) THESE three writ petitions involve common questions of law and fact, as such these are taken up together for hearing.

(2.) THE petitioner in these cases is a dealer in tea. It is registered under the Tripura Sales Tax Act, 1976 (hereinafter referred to as "the Act" ). It submitted returns of turnover and paid the tax due thereon. In compliance of the notice issued by the Superintendent of Taxes under section 9 (2) of the Act the petitioner also appeared before him and produced the books of account and documents and other evidence in support of the returns. No defect, as such, was found in the books of account or the documents produced by the dealer. However, the Superintendent of Taxes felt that the sales prices of tea shown in the books of account, cash memos, invoices, bills, etc. , were lower than the prevailing market price of tea. He, therefore, did not consider the accounts to be correct and complete and estimated the turnover of the petitioner at a higher figure than the one disclosed in the return taking the sale price of tea at Rs. 15 per kg. in the assessment for the year ending March 31, 1980, at Rs. 16 per kg. in the assessment for the year ending March 31, 1981, at Rs. 17 per kg. in the assessment for the year ending March 32, 1982. The appeals and revisions filed by the petitioner were rejected and the orders of assessment were confirmed.

(3.) WE have considered the submissions of the learned counsel. No counter has been filed by the Revenue. From the assessment orders as well as the appellate or revision order it does not appear that any material or evidence on the basis of which the accounts and documents of the petitioner were rejected and the higher sale price of tea was adopted for estimation of the turnover, was pointed out to the petitioner. In that view of the matter as observed in Dwijendra Kumar Bhattacharjee [1990] 78 STC 393 (Gauhati); (1989) 2 GLR 461, the assessee was denied the opportunity of meeting the case which was made out in the assessment orders. We may refer to para 10 of the said decision where it has been held :