9911796707
TMI Blog1970 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ce for importing certain raw material for purposes of his business. It is common ground that the accounts of the assessee reflected the correct state of affairs and that on check of such accounts, it was found that he utilised in the course of his trade only the actual quantum of raw material granted by the Director of Industries and Commerce. But the case of the State now before us is that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the production. The conclusion, however, was based upon the application made by the assessee to the Director of Industries and Commerce showing therein inflated figures of production. As already stated, that was for the purpose of securing a higher quota, if it was possible, from the authorities. It is not disputed before us that the Director of Industries and Commerce never accepted his applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mself in a manner which is not conducive to ethics. But this is purely for a department other than the sales tax department to take notice of and do such things as are necessary in the eye of law. But on that only ground, which is purely on a moral plane, can a taxing authority seek permission to invoke the provisions relating to escapement of assessment and imposition of penalty and penalise the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e merely on a suspicion on which only the argument rests that the petitioner ought to be penalised on the ground that the accounts are unacceptable and that there has been an escapement of assessment. This is not a case in which section 16(2), or the text of it, warrants a reopening of the concluded or closed assessments on the ground of escapement thereof. No other question of law arises.The ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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