TMI Blog1992 (8) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... return, declaring a total turnover of Rs. 97,752.45. The assessing authority having declined to accept the composition as prayed for by the petitioner issued a proposition notice and completed the assessment on the basis of best judgment. The composition amount payable on the gross turnover mentioned was Rs. 8,000 and as the business of the petitioner for tax purpose was only for two months, viz., February 2, 1983 to March 31, 1983 the total composition amount was determined at Rs. 1,334. 3.. For the assessment period April 1, 1983 to March 31, 1984, the petitioner declared a gross turnover of Rs. 1,03,690.59 and claimed benefit of composition under section 17 of the Act. The assessing authority refused to give the benefit thereof on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the assessment for the years 1982-83 and 1983-84, the Appellate Tribunal has by its common order rejected his appeals pertaining to the assessment period 1984-85. 5.. In so far as the petitioner's grievance pertaining to the assessment for the years 1982-83 and 1983-84 is concerned, the Tribunal having taken into consideration the salary, feeding charges, establishment charges and other expenses, and in the absence of proper books of account multiplied the same by five times to determine the turnover and levied the tax accordingly. On the admitted and established facts it seems to us that the Tribunal has come to the right conclusion, and as a matter of fact given sufficient relief to the assessee, against which he cannot h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as committed or is reasonably suspected of having committed an offence punishable under this Act, by way of composition of such offence........." (Remaining part of the section not relevant for the purpose) 9.. A bare perusal of the section makes it clear that it contemplates two contingencies, namely, the probability of an offence having been committed, or certainty of the commission of the offence itself. In either of the situations a discretionary power is vested in the prescribed authority under section 31 of the Act for permitting compounding. But such a discretion is definitely not available to the authority under rule 8(2)(iv)(b) of the rules. In view of this undisputed position emerging on the interpretation of section 31 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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