9911796707
TMI Blog1995 (7) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee under section 37 of the Tamil Nadu General Sales Tax Act, 1959. The dealer/assessee is a jeweller and the relevant assessment year in this case is 1980-81. During the inspection on March 3, 1981, 22 slips were recovered. Further, a statement from the assessee dated June 18, 1981 was also recorded. According to the enforcement officers who recovered the abovesaid 22 slips and recorded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id stock discrepancy as negligible and sustained the assessment based on slip Nos. 5 to 8 only, and reduced the penalty to Rs. 442. But however, the Joint Commissioner in his suo motu revision, set aside the order of the Appellate Assistant Commissioner and resorted the order of the assessing officer. 3.. In so far as the penalty is concerned, the argument of the learned counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argument, we, after going through the above referred to ten slips and the above referred to statement of the assessee recorded on June 18, 1981 soon after the inspection, we are satisfied that there is no good reason for ourselves interfering in the matter. In fact, out of the abovesaid ten slips, namely, slip Nos. 1 to 3, 5 to 10 and 12, learned counsel for the appellant himself submitted that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovered. But even after those copies were furnished, the assessee did not give reply immediately thereafter. At any rate, from the assessee's statement recorded on June 18, 1981, it is clear to us that the stand taken by the learned counsel for the appellant cannot be accepted at all with reference to any of those slips. Accordingly, only with reference to the abovesaid levy of penalty of Rs. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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