TMI Blog1961 (12) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... harge are illegal and void. 3.. It is not really necessary to consider the second contention that has been raised also, in these proceedings. In the view that I take regarding the first ground of attack as against this order, this writ petition can be disposed of on that basis. 4.. The petitioner appears to have sent his return for the year in question and though there were one or two notices issued to him for production of evidence in support of the return, the petitioner appears to have not complied with that requirement. Therefore, the Sales Tax Officer issued a communication dated 24th September, 1960, evidenced by exhibit P-4 stating that he proposes to make an estimate of the turnover of the petitioner for the year in question in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner attacks that if an opportunity had been given to his client and if this matter had been mentioned by the officer, the petitioner has an effective explanation for the same. 8.. Another reason given by the officer for rejecting the account books is that according to him, on 7th November, 1959, the Central Excise Authorities intercepted 50 tins of cocoanut oil when under transport to Kokkanassery Bazaar and it was clearly established that the relative sale bill produced by the dealer was faked. Mr. V. Rama Shenoi, learned counsel for the petitioner, in my view, quite rightly urged, that this aspect was never made known to the petitioner when the books of account were being considered by the assessing officer. I am only a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut, as I mentioned earlier, the petitioner did appear before the officer on 4th October, 1960, with all his books of account and attempted to satisfy the officer regarding his estimates proposed in the order, exhibit P-4. 11.. As to whether the assessing officer was satisfied with the explanation offered by the dealer having due regard to the various entries in the books of account, is a totally different matter and if the position rested only on that basis, it would be very difficult for this Court to interfere under Article 226. But it will be seen that after the books of account were produced by the dealer, there is no material placed before me to show that the officer in any way, indicated to the assessee that he is not accepting the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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