9911796707
TMI Blog1996 (2) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... he same. The assessment year in question is 1989-90. In paragraph 8 of the order of the Appellate Tribunal, the basis becomes crystal clear. It is observed that in respect of the alleged suppression of Rs. 79,39,257, the assessee has made a clear admission. Additionally it is also mentioned that the assessee remitted a compounding fee of Rs. 1,33,43,887. Let the suppression is an admitted positi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be pointed that in the representation right of cross-examination relates to these five situations only. 4.. The Tribunal resorted to modified estimate in arriving at the figure three times thereof at Rs. 2,19,94,215 and out of that deducting the amount of Rs. 73,31,405 stated Rs. 1,46,62,810 and sustained the addition as against an alleged suppression of Rs. 85,61,497. A conclusion is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of compounding is admission of an offence and for that reason should be strictly limited to the actual admission made and no more would not require consideration for its application because the admission is with regard to the proceedings under consideration even in the strict sense. 6.. Similarly reliance on another decision of this Court in Velimparambil Hardwares v. State of Kerala [1994] 92 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be explained in any way. On going through the judgment we have to state that it does not speak of an admission in the context, but is concerned with materials collected during inspection. 8.. Having given our anxious consideration, exercise of jurisdiction under section 41 of the Kerala General Sales Tax Act, 1963 would be more than difficult as the Tribunal has proceeded on the admitted pos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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