TMI Blog1994 (4) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... he legality of the order passed by the Commercial Tax Officer, Peddapuram, the second respondent herein, on December 31, 1991 in OR No. 40/91-92 by which that authority has accepted the petitioner's offer to compound the offence of tax evasion on payment of Rs. 2,822 and assessed the tax payable by the assessee at Rs. 1,411 on the suppressed turnover of Rs. 64,160 detected during the course of ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enjoined to keep and maintain a true and correct account properly containing the particulars prescribed under the Rules. Non-maintenance of accounts amounts to wilful contravention of the provisions of the Act, an offence punishable under clause (c) of sub-section (1) of section 30 of the Act. Section 32 of the Act speaks of composition of offences. It reads: "Composition of offences.-(1) The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, passed the impugned order on December 31, 1991 accepting the amount of Rs. 2,822 towards composition of the offence and making an assessment on the suppressed turnover. The matter was carried in appeal to the appellate authority unsuccessfully by the petitioner and a second appeal preferred by him to the Sales Tax Appellate Tribunal was also dismissed on the ground that under sub-section (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of twenty-three account slips and the stock variation disclosed a large variation, no greater proof is required to conclude that the petitioner was indulging in acts of evasion of tax. Clause (a) of sub-section (1) of section 32 is thus clearly attracted. The assessing authority, therefore, under clause (a), rightly accepted the petitioner's request for composition and determined the tax liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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