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TMI Blog1952 (1) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... he earlier Act of 1944 by the Sales Tax Officer, Gaya, by his order dated 26th September, 1946, (Exhibit A) on a taxable turnover of Rs. 3,26,969-9-3. The assessee then filed appeal (Exhibit B) before the Commissioner of Sales Tax, Patna Division (the petition being wrongly addressed to the Deputy Commissioner of Commercial Taxes). The learned Commissioner by his order dated 15th May, 1947, (Exhibit C) rejected the appeal. The assessee then moved the Board of Revenue in revision by petition dated 10th July, 1947, (Exhibit D). The Board after hearing the parties dismissed the petition by its order dated 5th November, 1947, (Exhibit E). The assessee then filed a petition on 14th January, 1948, (Exhibit F) asking the Board to refer the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced for inspection by the Depart- ment. No duplicate receipts or certificates of registered dealers were actually produced before the Sales Tax Officer or before the Commis- sioner, or the Board, in support of the claim for any deduction. More- over, the assessee did not produce all the seized books during the examination of accounts for the quarter under review. Copies of the complaint filed against the assessee, petitions admitting guilt by the assessee and the order of the Deputy Commissioner of Com- mercial Taxes as a result of surprise visit and consequent raid by the Sales Tax Officer in the presence of the Inspector of Commercial Taxes, Gaya, and the Assistant Commissioner of Sales Tax with the help of the police, are marked Exh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and sales outside Bihar etc., were never urged before the Sales Tax Officer at the time of the examination of his accounts as such trans- actions were excluded from his accounts in determining his gross turnover. The dealer was given every opportunity to explain his account and as such, he should have no grievance now. The assessee did not mention anything before the assessing officer about sales made to registered dealers not did he have cash memos and written declara- tions as required under Rule 36(2) of the Bihar Sales Tax Rules, 1944. The Rokar of the dealer showed that he sold gold bullion worth Rs. 89,312-8-9 during the quarter but whether this was utilized for manu- facturing ornaments or sold to registered dealers, was not suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter paying a sum of Rs. 2,000 to the Department. Thereafter the books of account which were seized were returned to the petitioner who undertook in writing that he would produce the same whenever called upon. At the time of assessment a fictitious Rokar Bahi was produced by the petitioner to show that there was a sale of Rs. 21,086-15-0 for the quarter. But from the other books which had been seized the Sales Tax Officer estimated the gross turnover to be Rs. 3,50,000 for the quarter ending 30th September, 1945. After allowing certain deductions, he determined the taxable turnover to be Rs. 3,43,000. An appeal was preferred by the assessee before the Commissioner but the appeal was dismissed. The assessee then moved the Board of Revenue but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarter he cannot be heard to complain that the Sales Tax Officer has not allowed the claim he is now making. In Income-tax Commissioner v. Badridas(1) the Judicial Committee observed: "The officer is to make an assessment to the best of his judgment against a person who is in default as regards supplying information. He must not act dishonestly or vindictively or capriciously, because he must exercise judgment in the matter. He must make what he honestly believes to be a fair estimate of the proper figure of assessment, and for this purpose he must, their Lordships think, be able to take into (1) [1937] 64 I.A. 102; 5 I.T.R. 170. consideration local knowledge and repute in regard to the assessee's circumstances, and his own knowledge of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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