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TMI Blog2013 (2) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... t Excise and Taxation Commissioner (Appeal), Faridabad and that an order dated April 21, 2000, passed by the Excise and Taxation Officer-cum-Assessing Authority, Faridabad. The appellant has claimed following substantial questions of law in respect of assessment year 1995-96: "(i) Whether the notice issued under section 31 is not illegal as notice in form ST-25 issued along with best judgment assessment notice as well as penalty notice without concluding suppression? (ii) Whether best judgment assessment can be framed without there being any terms given in the notice and when that notice itself comprises of proposal for best judgment assessment? (iii) Whether best judgment assessment can be framed in absence of any jurisdiction under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uppression is not illegal when the turnover is not disclosed in the returns as books were seized by Central excise authorities but the turnover is part of the books of accounts and balance sheet which is part of original assessment record? (ix) Whether penalty can be levied on assumed turnover in best judgment assessment or it is leviable for the period of alleged period and not beyond it for future period in view of Parvathi Bhavan Sweets v. State of Tamil Nadu [2009] 22 VST 368 (Mad)?" Initially, the Assessing Authority finalized the assessment under section 28(3) of the Haryana General Sales Tax Act, 1973 (for short, "the 1973 Act") on April 16, 1998. Subsequently, a show-cause notice was served upon the petitioner on March 23, 2000 af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment could be resorted to only after the rejection of books of accounts that too during the course of assessment proceedings. The assessing officer while issuing show-cause notice has quantified the daily turnover for addition to the gross turnover without returning a finding that account books produced by the appellant are to be rejected. It is only after recording a finding and that too after giving an opportunity of hearing to the appellant, the account books could be rejected by the Assessing Authority and could proceed to frame best judgment assessment. Since no such procedure was adopted, therefore, the order passed under the Act are not sustainable. It is also argued that the Assessing Authority has made addition at the rate s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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