ISMAIL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) BY this petition under sec. 14 of the Rajasthan Sales Tax Act, the petitioner M/s Ismail Allahbux seeks to vacate the appellate order of the Deputy Commissioner Sales Tax & Excise Udaipur dated 21. 4. 1961 as also the Sales Tax Officer's order dated 31. 3. 60 which was confirmed by the Deputy Commissioner's order dated 21. 4. 1961.

(2.) THE petitioner is a registered dealer as a grain merchant. For the assessment year 1955-56 he was, in the first instance, assessed for a taxable turnover of Rs. 24200/- as stated before us by the counsel for the petitioner. THE two orders under consideration do not disclose this figure at all. Subsequently one Rajab Ali made a complaint against the petitioner that he was a tax evader and also carrying on the business of a commission agent and was making false entries in his account books of the transactions of sales made by him on behalf of his clients. THE Sales Tax Officer thereupon made an enquiry, at the end of which he came to the conclusion that the petitioner was indeed a tax evader and that he was making wrong entries in his books. He, therefore, considered that a strong case was made out for re-opening his assessment under sec. 12 of the Rajasthan Sales Tax Act. He next proceeded to re-assess the petitioner. In this re-assessment the books of the petitioner were rejected and the petitioners total turnover in respect of taxable goods was estimated at the figure of Rs. 2,50,000/-and his net taxable turnover was fixed at the figure of Rs. 1,00,000/- (one lakh) vide his order dated 31. 3. 61.