HANUMAN PRASAD Vs. STATE OF ASSAM

JUDGEMENT

(1.) THE petitioner is a sole proprietorship concern and is a registered dealer under the Assam Finance (Sales Tax) Act, 1956 (since repealed with effect from 1.7.1993). The petitioner is aggrieved by order dated 27.11.1990 passed by the Assistant Commissioner of Taxes, Nagaon Zone, Nagaon exercising suo -motu power of revision under the Assam Finance (Sales Tax) Act, 1956 for period ending 30.9.1982 to 30.9.1987 and the revised orders of assessment dated 4.4.1991 issued pursuant thereto.

(2.) THE petitioner filed its returns of turnover for the periods ending 30.9.1982, 30.9.1984, 30.9.1986, 31.3.1987 and 30.9.1987 under the aforesaid Act of 1956 showing therein the gross turnover of onions it deals with as per books of account maintained at Rs. 27,217/ -; Rs. 50,144/ -; Rs. 76,000/ -; Rs. 40,000/ - and Rs. 4,83,000/ - respectively. The petitioner paid the admitted taxes due as per the said return @ 7% on taxable sales of onion as specified under item No. 56 of the schedule attached to the Act. The respondent No. 2 upon examination and verification of the same, completed the assessment under Section 9(3) of the Act by his orders of assessment dated 6.10.1982, 22.6.1986, 17.3.1987, 15.2.1988 and 15,2.1988 for the aforesaid periods. He accepted the books of accounts and the sales shown as correct and complete. The demands raised in pursuance of the above assessment were paid by the petitioner.

(3.) IN pursuance to the above suo -motu revision order dated 27.11.1990, the respondent No. 2 completed revised assessment order for the periods in question by orders of assessment dated 4.4.1991 passed under Section 9(3) of the Act read with Section 11(1) of the Act and raised additional demand on account of tax. Penal interest was also charged in respect of the additional demand of tax as a consequence of which the petitioner was required to deposit the additional demand of tax at Rs. 41,6547 -and interest at Rs. 35,922/ - for the above return periods as per notice of demand issued by the respondent No. 2.