1986 (6) TMI 240

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..... ya. On 26th January, 1983 the Commercial Tax Officer (Intelligence), Mysore Circle, visited the business premises of the petitioner and on scrutiny of the books of accounts seized some of them. He thereupon issued a show cause notice on 27th January, 1983. The petitioner appeared before the respondent on 27th January, 1983, at Mysore and according to the petitioner's averments made in the writ pet .....

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..... noted that out of Rs. 10,000 collected by the respondent from the petitioner Rs. 7,000 represents the tax which is said to be due in respect of the alleged suppressed turnover and Rs. 3,000 is the compounding fee. One another factor which is necessary to be noticed is that the petitioner filed his reply before the respondent on 31st January, 1983 and explained the discrepancies noticed by the res .....

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..... e to be set aside for more than one reason. Firstly, that the said levy is opposed to the procedure that is contemplated under the provisions for levy of composition fee under section 31. Secondly, the respondent has quantified the tax even before the assessment was done on the basis of the alleged suppressed turnover disclosed in the books of accounts. Therefore, the action of the respondent in c .....

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