9911796707
TMI Blog1987 (1) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... d been imposed on the respondent herein by the Appellate Assistant Commissioner (CT)-II, Madras, who confirmed the said penalty that was imposed by the assessing officer. The case of the Revenue-petitioner is that the respondents herein, namely, M/s. Balanja Industries, Mangalore, imported ivory boards from Japan, cleared the goods at Madras Port and sold them to M/s. Makanchand, dealers in papers and boards, at No. 100, Narayana Mudali Street, Madras 1, in bill No. 1 dated 28th April, 1975 for Rs. 91,521. The respondents raised the invoice in bill No. Pro-01 dated 28th April, 1975 for the sale value of 31 bales of ivory boards for Rs. 91,521.10, sales tax and surcharge of Rs. 7,687.77, thus making the total value at Rs. 99,208.77. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s come forward with this revision before this Court. In the instant case before us, notice had been sent to the respondents herein and also served on them; yet, the respondents are not represented by anyone. So, we had heard Mr. K.S. Bakthavatsalam, learned Additional Government Pleader for Revenue, and deliver the order in this revision. The learned Government Pleader contends that as per section 12(3) of the Tamil Nadu General Sales Tax Act, 1959, the present assessment in question was made, namely, 1975-76. Section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act No. 1 of 1959) reads as follows: "12. Procedure to be followed by the assessing authority.-(1) The assessment of a dealer shall be on the basis of the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akanchand Hira Chand, No. 100, Narayana Mudali Street, Madras 1, as early as in April, 1975, and the said transaction had taken place more than one and half years prior to the date of assessment order and obtained money on the goods. The assessing authority also found, as a matter of fact, that the respondents have not taken back or cared for the consignment delivered to the Madras dealer, and this aspect of the case falsified the version of the respondents, that they handed over the goods for custody only for the finance and the same clearly proves that the goods were sold against the finance received. This aspect of the case has been confirmed by the Appellate Assistant Commissioner. Further the Madras dealers' account showed transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as we have pointed out already, the joint Commercial Tax Officer, while declining to comply with the request of the appellant to drop the proceedings for the levy of penalty, has said that the anamath account and the slips were unearthed by him. That itself will clearly show what exactly the conclusion he came to with regard to the character of nondisclosure." We find that the ratio in Kathiresan Yarn Stores v. State of Tamil Nadu [1978] 42 STC 121 (Mad.) [FB]; [1978] 2 MLJ 1 [FB] is not applicable to Page No: 223 the facts of the instant case before us, because the assessment in the instant case is not on the basis of "best judgment assessment". And what is more, the entire facts of the case, when scrutinised clearly, established the chara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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