9911796707
TMI Blog1970 (2) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ee when he was in a third party's rice mill which was being searched at or about that time. An appeal to the Appellate Assistant Commissioner by the assessee was successful; the Appellate Assistant Commissioner without examining the incriminating material, but after hearing the representative of the assessee as also the Special Deputy Commercial Tax Officer (Detection) who was responsible for the seizure of the slips and after discussing with the assessing authority, reversed the order of assessment and cancelled it. The Board in exercise of its powers of revision, gave a notice dated 10th May, 1966, calling upon the assessee to present himself before it and to explain as to why the Appellate Assistant Commissioner's order referred to above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent in the main, certain money dealings which the assessee had with others; even otherwise, such slips could be explained by evidence aliunde to the effect that the bags referred to in such slips, whether referable to paddy or rice, belong to third parties and they came to be written in the slips by him because he was assisting his neighbouring agriculturists by marketing them, securing the moneys as a result of sale of such a produce and by entering such collections in the said slips. So far as the second contention is concerned, we are not impressed that the appellant did not have any effective opportunity to put forward his present version of the slips. His case before the assessing authority as well as the Board of Revenue was that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised representative was permitted during the hearing to peruse the slips and the accounts, and he was not able to challenge the correctness of these figures. We are not therefore satisfied that this is a case where the principles of natural justice, in any manner, were violated. An opportunity was given to the assessee to explain the slips either by inspecting them or by taking certified copies of such incriminating materials. He had the liberty to adduce oral and documentary evidence to contradict the conclusions which the assessing authority purported to make on a perusal of such slips. If really his case is true that a major portion of such slips dealt with his alleged money dealings with third parties and the other part was unconnected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing new light which was never thought of nor projected at any time before. The Board rejected every one of the contentions of the assessee and found that having regard to the incriminating materials discovered from the assessee himself, he should be considered and deemed to be a dealer in foodgrains for the particular year in question and that he sold rice to parties as is seen from the entries made in the slips recovered and that the estimated turnover was not in any way excessive. The Board also found that the penalty could be reduced to Rs. 985. All such conclusions on the contentions raised do not raise any question of law and certainly do not call for an interference. Even though they are findings on facts, they appear to be reasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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