TMI Blog1959 (9) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... Area Inspector for inquiry. Accordingly, the Area Inspector, Sri R.D. Singh, paid a surprise visit to the gola of the assessee on the 19th July, 1950, and found a booklet and a few slips containing accounts in the cash box on the gaddi. On an examination, the Area Inspector found that they contained sales accounts which were not incorporated in the regular books of account, e.g., the rokar and nakal bahis. The dealer is said to have stated before the Area Inspector that the booklet and the slips were written by boys who were learning to write accounts. He, however, suspected the booklet and the slips to contain suppressed sales. Therefore he signed all the leaves of the booklet and the slips and took a written statement from Babu Hiralal Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering all these facts, the Superintendent of Sales Tax took 100% suppression on account of sales as per slips and determined the total suppression at 200%. The gross turnover was, therefore, enhance by three times. Appeals preferred by the dealer were dismissed by the Additional Assistant Commissioner of Sales Tax, and similarly the revision applications filed by the assessee were dismissed by the Deputy Commissioner of Sales Tax. The assessee then came up in revision before the Board of Revenue which dismissed the revision applications with certain modifications in the quantum of assessment by doubling the gross turnover instead of its having been enhanced by three times by the Superintendent of Sales Tax. Thereafter the assessee made ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the question of forgery and for the examination of the Inspector and a handwriting expert on the points in question. It was also directed that the declarations of the registered dealer should be examined afresh. It is, however, not known whether a fresh inquiry has been made, but the fact remains that the Board of Revenue in that case did not accept the reasoning of the Sales Tax Officer for discarding the accounts of the assessee on the ground of the recovery of the booklet and the slips without further investigation. The only contention raised by counsel for the assessee is that the Board of Revenue, not having accepted the rejection of the accounts produced by the assessee on the ground of the recovery of the booklet and the slips b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials that were before it has a re-consideration of the same, though on a previous occasion it ed them as sufficient for the purpose. From the Board of Revenue in that case, which is typed at page 89 of the paper book, it does not appear that its attention was drawn to the fact that the assessee had given an explanation to the Area Inspector absolutely different from the one that he gave before the Sales Tax Officer. This may probably be the reason why it did not think it proper to reject the explanation given by the assessee in that case. But in the present case the two different explanations given by the assessee at two different times have been noticed by the Board of Revenue, and, in view of the same it was perfectly entitled to come to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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