LAXMI AUTOMOBILE OF BHILWARA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision application by the assessee under Section 14 (2) of the Rajasthan Sales Tax Act against order dated 10-2-66 by the Deputy Commissioner, Commercial Taxes (Appeals) Ajmer in respect of assessment for the period 1-1-62 to 31-12-62 in the case of Messrs. Laxmi Automobiles of Bhilwara.

(2.) THE assessing authority had enhanced the turnover from Rs. 24054. 29 to Rs. 40,000 on the basis of a 'diary' containing entries pertaining to business transactions, seized from the dealer's business premises. On appeal, the Deputy Commissioner reduced the enhancement by a sum of Rs. 6,000/-, reducing the tax by Rs. 420/ -. THE assessing authority had imposed penalties under sec. 16 (l) (c) non-submission of quarterly returns Rs. 200/'-, sec. 16 (1 ) (e) concealment of turnover, Rs. 1500/- and sec, !6 (l) (g) contravention of R. 42 - Rs. 50/ -. THE reference to clauses of sec. 16 is as they stood during the relevant period. THE Dy. Commissioner did not consider the question relating to penalties with the observation that counsel for the assessee-appellant did not press any point other than that pertaining to enhancement of turnover.