1971 (2) TMI 107

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..... assessment years 1963-64 and 1964-65. On 31st July, 1964, his premises was raided by the officials of the Commercial Taxes Department and certain incriminating materials, to wit, three slips were discovered in the course of such search. On 10th August, 1964, a provisional assessment notice was sent to the petitioner wherein a proposal was made to assess him in the best judgment method since the sl .....

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..... February, 1966, that the present writ petition has been filed. Learned counsel for the petitioner submits that the petitioner abandoned his business on 31st July, 1964, and as the slips did not have any date or signature, no reliance could be placed on them for the purpose of fixing the responsibility for such slips on the petitioner or to refer to them as being connected with his business. In so .....

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..... 31st July, 1964. He would say that as there is no independent material which was communicated to him and which he could refute, the taxing authorities cannot suo motel rely upon information gathered by them and assess a dealer capriciously. But in the reply he gave on 25th August, 1964, the contention of the petitioner was one which ought to be normally accepted. In his reply dated 25th August, 1 .....

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..... ear 1963-64. He should be aware of the provisions of the Tamil Nadu General Sales Tax Act, 1959, and the rules made thereunder, and in particular rule 15(3), whereunder it is obligatory on the part of every dealer who discontinues his business during the course of a year for which he has been provisionally assessed under rule 10 or rule 11, to submit to the assessing authority concerned, a return .....

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..... that it is for the assessing authorities to decide whether such materials could be linked with the petitioner. This they have done. If the petitioner was really aggrieved against the finding of the assessing authority, he should have canvassed the propriety of such a conclusion before the appellate authority under the Act. This has not been done. For the reason that the petitioner did not avail h .....

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