9911796707
TMI Blog1967 (7) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Rules, and that best judgment assessment, which was made under section 12(3), related to the assessment years 1960-61, 1961-62 and 1962-63. The turnover in respect of which there was a best judgment assessment related to what was described as the petitioner's business in the soda factory and also timber, furniture and firewood. For the year 1960-61, the taxable turnover was estimated at Rs. 26,000; for 1961-62 at Rs. 34,000; and for 1962-63 at Rs. 36,000. It is not necessary for us to separate the estimated turnover in respect of the soda factory from the estimated turnover in respect of the other branches of business.3 The petitioner appealed to the Assistant Commissioner who dismissed the appeals. The Sales Tax Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r referred. It is a small note-book in which there are a few pages containing pencil entries which speak of small sums of money which are sometimes as small as a rupee and six annas and not exceeding in other cases a sum of Rs. 34.13 P. These sums of money are entered on different pages. It is difficult to understand how the Commercial Tax Officer thought that it was possible to deduce from the entries made in the tiny little book large scale credit sales to any one. The fact that in the year 1965 when the Commercial Tax Officer visited the petitioner's business premises, he discovered that three workmen had been employed, or the entries in the book which he scrutinised at that point of time, could not reasonably constitute the foundation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commercial Tax Officer thought that since the petitioner and his son Padmanabha Shenoy were members of a Hindu joint family, the business carried on by the son, unless the contrary is proved, must be presumed to be joint family business. This conclusion reached by him suffers from the infirmity that there is no such presumption, and that in each case the question whether the business is the separate business of the son or the joint family business, must depend upon the facts and circumstances of that case. The Commercial Tax Officer had no evidence before him that the business, which at some point of time Padmanabha Shenoy carried on, was family business in which the petitioner had also an interest. The reasoning employed by the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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