9911796707
TMI Blog1974 (3) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... for. Ten quintals of unaccounted paddy were also found in stock. The account books were found not to have been written up to date. On 24th February, 1969, it was noticed that the accounts had not been written after 1st April, 1968. There was also a shortage of kerosene oil and purchase vouchers of certain items were not available though asked for. Accordingly while completing the assessment under section 12(2) of the Act for the two years, the assessing officer enhanced the turnover by Rs. 10,000 for the first year and Rs. 8,500 for the second year. Sometime thereafter, the assessing officer found discrepancy in the accounts relating to sales as also stock of agarbathi. Some unaccounted slips were found in the business premises of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Co.[1965] 16 S.T.C. 875 (S.C.)., Swastik Oil Mills Ltd. v. H.B. Munshi[1968] 21 S.T.C. 383 (S.C.)., R.K.J. Ranjan Pal P. Ltd. v. Member, Board of Revenue1970] 26 S.T.C. 489., and New Empire Hosiery Mills v. Board of Revenue[1974] 33 S.T.C. 21. Debaki Debi's case(1) went from this court. The majority of the learned Judges of the Supreme Court clearly indicated that the revisional authority could pass an order of assessment. The second case (Cheria Abdulla and Co.'s[1965] 16 S.T.C. 875 (S.C.).) directly raised the point. Interpreting section 12(2) of the Madras General Sales Tax Act of 1939, the majority of the learned Judges stated that the revisional authority was not obliged to confine the exercise of the jurisdiction to materials alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpire Hosiery Mills[1974] 33 S.T.C. 21.) the same view has been reiterated by placing reliance on the earlier decision. Law being settled this way, Mr. Mohanty fairly does not dispute any longer the jurisdiction of the revisional authority to make an enhancement. In view of the production of the notification delegating the Commissioner's powers to the Assistant Commissioner of entertaining revisions and exercising suo motu revisional jurisdiction, Mr. Mohanty also does not dispute the impugned orders on that footing. 4.. The only point that remains to be considered is whether jurisdiction has been properly exercised in this case (conceding existence of jurisdiction). As already indicated the very first order of assessment for both the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready made in the course of assessments under section 12(2) of the Orissa Sales Tax Act, 1947, I would determine the enhanced turnover under section 12(8) of the O.S.T. Act, 1947, at Rs. 60,000 for the year 1968-69 and Rs. 1,00,000 for the year 1969-70, 30 per cent of the turnover is treated to be the sales of tax-free goods and the balance of 70 per cent is taken as the taxable turnover. Thus, the enhanced taxable turnover works out to Rs. 42,000 and Rs. 70,000 for the years 1968-69 and 1969-70 respectively........" Mr. Mohanty contends that these enhancements have been arbitrary and no foundation is laid as to why in the opinion of the revisional authority such a huge enhancement was necessary. Undoubtedly it is not a case where new mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect the authorities to take steps accordingly to compute the tax payable and raise the necessary demand. 5.. We have exercised jurisdiction in this case because it has been shown to us that no appeal lies against the revisional order. Under section 23(4) of the Act, the power of revision was vested in the Commissioner. Under sub-section (4)(d) of section 23 of the Act the revisional jurisdiction is available to be exercised by a delegates of the Commissioner. So that power has now been exercised by the Assistant Commissioner. Under the Act, no provision for appeal against the revisional order has been prescribed. In a similar situation under the Income-tax Act, the order of the Commissioner has been made appealable to the Tribunal (see ..... X X X X Extracts X X X X X X X X Extracts X X X X
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