9911796707
TMI Blog1963 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... quarter ending on 30th June, 1957, to quarter ending on 31st March, 1958. In the relevant assessment orders the Sales Tax Officer found that the departmental authorities came across private books of account of certain retailers Sitaram Upadhyaya of Ichapur and Bhagirathi Naik of Bhatpara. The assessee-dealer is alleged to have mostly suppressed sales to these retailers on different dates. On this the Sales Tax Officer came to the finding that the assessee-dealer has suppressed sales to the tune of various sums and further found that the accounts submitted by the assessee-dealer are not genuine and do not reveal the correct state of affairs. On this finding the Sales Tax Officer assessed the dealer to the best of judgment. Being aggrieved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f disclosures made in those books of the retailers it was found that some of the sales effected by the assesseedealer to the said two retailers were not entered in the accounts maintained and produced by the assessee-dealer. In some of the sales effected by the assessee-dealer to the said two retailers the prices were found to have been understated in the accounts maintained and produced by the assessee-dealer. The suppressions of sales to the said two retailers worked out at figures mentioned in the judgment of the Tribunal in second appeal. Accordingly, the assessee-dealer's accounts were rejected and the turnovers were enhanced. 4. The rival contentions are as follows: The assessee-dealer's points are these: The materials recovered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estimate; he is not however debarred from relying on private sources of information, which sources he may not disclose to the assessee at all, and in case he proposes to use against the assessee the result of any private inquiries made by him, he must communicate to the assessee the substance of the information so proposed to be utilised to such an extent as to put the assessee in possession of full particulars of the case he is expected to meet and should further give him ample opportunity to meet it, if possible." This decision lays down that the gist of the private information collected by an assessing officer should be made known to the assesseedealer so that he may be in a position to rebut it. 6.. In the present case the extracts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of right. 7.. That apart, the assessee-dealer at no point of time during the assessment proceedings before the Sales Tax Officer asked for such an opportunity to confront the retailers. In his statement before the Sales Tax Officer on 27th August, 1958 the assessee-dealer said this: "..... I had given a statement on 22-3-58, before the I.C.T. regarding my transactions with Sitaram Upadhyaya. I have no other transactions with him save given before the I.C.T. To-day I have filed a statement of sales to Sri Bhagwan Sabu of Biduhat since 14-11-55 till 22-10-57. I have no other transactions with him save given in the list either in cash or in credit. The I.C.T. has signed in the above two khatas. From the perusal of both the accounts it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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