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2013 (12) TMI 1181 - KERALA HIGH COURTSuppression of actual sales of normal latex – Held that:- The single Judge found that the purchase is seem to have been made from farmers and "WH" which means 'warehouse' - there is an overwriting in stock register with reference to the date, 5.4.2004 - Thus, it is found that the entry with reference to the date is doubtful. Shortage of centrifuged latex – Unaccounted of sales of cenex – Held that:- The single Judge found that there was no material before the first revisional authority to have concluded the issue by stating that the officer has not taken into account the opening stock of 353 barrels and the centrifuged latex in various tanks of 147 barrels - The first revisional authority in fact found fault with the officer in omitting to take note of the stock contained in the said 147 barrels - if there was any such claim on the part of the dealer regarding the stock of 147 barrels the same would have been brought to the notice of the Intelligence Officer at least when they filed their explanation on 28.07.2004 - the contention was an afterthought which should not have been taken note of the by the first revisional authority - Unaccounted of sales of cenex by the petitioner cannot be confirmed and requires reconsideration. Penalty on unaccounted transactions – Transactions detected from the notebook, outward register and inward register – Held that:- The Single Judge confirmed the findings of the second revisional authority after confirming that the findings were justifiable – Decided partly in favour of Petitioner.
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