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TMI Blog1997 (6) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty if he has failed to keep true and complete records. As a matter of fact, a similar objection raised was overruled by this Court in Jyothi Laboratories v. Inspecting Assistant Commissioner (I.T.C.) [1994] 94 STC 199; [1993] 1 KTR 500, where this Court held that section 45A is not dependent on the findings made in the course of the assessment. On the other hand, it postulates an independent proceedings either by assessing authority or by any officer not below the rank of Sales Tax Officer, with a separate hierarchy of remedies for getting redress under sub-sections (3) and (5) thereof. 3.. It is also laid down by this Court in B. Radhamani Amma v. Assistant Commissioner [1995] 3 KTR 64 (Ker), that when huge amount was found suppres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n adduced as to why the documents were not furnished at a later stage before March 24, 1994 when the inspection took place on April 19, 1994. Besides, the shortage of gold ornaments detected during the inspection comes to 56.295 gms. whereas unaccounted sale of gold ornaments as per seized account books comes to 4,941.110 gms. This is further corroborated by unaccounted purchase of 5,259.075 gms. as per the seized records. In addition to this, sales suppression amounting to Rs. 2,18,885.90 and purchase suppression amounting to Rs. 2,974.20 detected from the recovered slips. According to the Board of Revenue, these are all clear irregularities which have been taken as suppression with a clear intention of tax evasion and the same has been gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt were not complete. The finding of the officer is as follows: "She had deliberately and intentionally evaded payment of tax legitimately due to the Government and thereby committed the offence. The action in the instant case is objectionable and contumacious and this is a fit case warranting maximum penalty." Turnover suppressed during 1992-93 is Rs. 17,38,490 and the turnover suppressed during 1993-94 is Rs. 45,25,430. The finding and conclusions were cogently considered and confirmed by the next two authorities. 6.. A division Bench of this Court in P.D. Sudhi v. Intelligence Officer, Agricultural Income-tax and Sales Tax [1992] 85 STC 337 considered the scope of section 45A of the Act. While upholding the penalty provision, the divis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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