ANUPAM TRADERS Vs. COMMERCIAL TAXES OFFICER UDAIPUR

JUDGEMENT

(1.) THIS revision petition has been directed against the order dated July 7, 1988 passed by the Rajasthan Sales Tax Tribunal, Ajmer by which the learned Member of the Tribunal rejected the appeal filed by the petitioner assessee.

(2.) BRIEF facts of the case are that the Commercial Taxes Officer (Anti Evasion) Udaipur surveyed the business Premises of the petitioner assessee on 23rd/24. 09. 1982. At the time of survey one octroi receipt for 120 bags of maize issued by the Check post Bala Road was found at the business premises of the petitioner, but these 120 bags of maize were not found accounted for in the books of the accounts of the petitioner assessee. Notice was issued to the petitioner and after necessary inquiry the Commercial Taxes Officer (Anti Evasion) Udaipur assessed the petitioner for the accounting period 1982-83 (27. 10. 81 to 15. 11. 82) and made an addition of tax of the amount of Rs. 12,141. 35 and he also levied a penalty of Rs. 24, 282. 70. The Assessing Authority also levied interest under section 11 (I) of the Act amounting to As. 1445. 20. Dissatisfied with the order passed by the Commercial Taxes Officer (ANSI Evasion) Udaipur, the petitioner preferred an appeal before the Deputy Commissioner (Appeals) Commercial Taxes Department Udaipur. The Deputy Commissioner (Appeals) dismissed the appeal filed by the asses see. Aggrieved with the order passed by the Deputy Commissioner rejecting the appeal the asses see preferred an appeal before the Rajasthan Sales Tax Tribunal Ajmer and the Tribunal by its order dated 7th of July, 1988 dismissed the appeal filed by the asses see. Aggrieved with the order passed by the Tribunal rejecting the appeal, the present revision petition has been filed under section 15 of the Rajasthan Sales Tax Act.