TMI Blog1970 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... and net turnover for his business for 1964-65 as Rs. 7,05,417.84 and Rs. 6,85,813.56 respectively and claimed a deduction on a turnover of Rs. 19,604.18. After verification of the accounts and calculating the admissible deductions, the net turnover liable to tax was found to be Rs. 6,68,277.96, but in view of the way bills found unaccounted for on inspection by the Special Assistant Commercial Tax Officer (Evasions), Nellore Division, on 18th June, 1964, the Commercial Tax Officer issued a notice No. Al. 837/64-65 dated 30th November, 1965, informing the petitioner that the turnover revealed by the petitioner's accounts cannot be accepted and holding that the goods represented by the above-mentioned way bills were goods suppressed and not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of collection of tax. But the petitioner states that in the instant case the Deputy Commissioner could not pass any order continuing the stay as the Assistant Commissioner before whom a petition for stay was filed pending the appeal before him, did not pass any order on the stay petition but disposed of the appeal as well as the stay petition on the same day. In those circumstances he invoked the jurisdiction of this court to quash the assessment order and the order of the Appellate Assistant Commissioner. In this petition, it is contended by Mr. S. Dasaratharama Reddy, learned counsel for the petitioner, that the Commercial Tax Officer having accepted that the failure to enter the way bills was not properly accounted for, could not make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore proceeding to make a best judgment. There was no other material for the Commercial Tax Officer to assume that there was such a suppression throughout the year so as to justify the addition of 50 per cent. turnover to the total turnover returned by the petitioner. It is urged that the Commercial Tax Officer could have only added the turnover represented by the way bills and not any other; he was not empowered to add anything over and above what was represented by the said way bills. Under section 14(1) of the Act when the Commercial Tax Officer finds that the return filed by the dealer is incorrect or incomplete he may after issuing a notice to the dealer make such enquiry as he may consider necessary and determine, to the best of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is unreasonable to estimate that purchases and sales would be uniform throughout the year. What may have been the turnover of a particular dealer in paddy and rice could be assessed with reference to his previous returns for the previous years and also with reference to the various other records, statements and returns which such a dealer is required to maintain and submit under the several control orders issued under the Essential Commodities Act which were in force during the relevant year. Admittedly no such enquiry was made. It is seen that the suppression of turnover was estimated by addition of 50 per cent. of the turnover returned by the petitioner solely on the basis of the three way bills found to have been unaccounted on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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