1956 (9) TMI 49

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..... turnover of Rs. 1,56,000. He was provisionally assessed on 10th December, 1951, by the then Deputy Commercial Tax Officer and a "A-2" notice was served on him on 11th December, 1951. Summons were issued to the assessee-respondent herein to produce the accounts and appear in person apparently to prove the correctness of the return submitted by him. There is no doubt that the notice was served on h .....

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..... has been launched for not paying the tax on the turnover of Rs. 2,00,000. The learned Magistrate acquitted the respondent on the ground that there is no basis on which the authority has assessed the turnover at Rs. 2,00,000. There is no doubt that the learned Magistrate is wrong in coming to the conclusion that the authorities should not have assessed the respondent on a turnover of Rs. 2,00,00 .....

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..... ng the circumstances under which he was compelled not to appear. Therein he says that he was bedridden and could not therefore appear in person and requests that action need not be taken against him till another opportunity is given to him to prove the correctness and completeness of his return. He expresses his readiness to be present on any day when he is called upon to prove the correctness of .....

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..... ven cannot be said to be a reasonable opportunity. If the assessee avoids going to the authorities with the necessary account books and if after the issue of 2 or 3 notices, he does not choose to be present or that the reasons which he had given are found to be false by the authorities, then certainly they can proceed to assess him to the best of their judgment. But this case does not come in that .....

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..... missed. This does not prevent the authorities from calling upon the respondent to prove the correctness and completeness of the return sub- mitted by him by issuing another notice and giving him a reasonable opportunity to prove the correctness and completeness and if he fails to do so, the authorities can proceed to assess him to the best of their judgment. Appeal dismissed. - - TaxTMI .....

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