9911796707
TMI Blog1995 (7) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... tries and he is running an oil and flour mill. He is a registered dealer in the office of the Sales Tax Officer, II Circle, Tellicherry. The O.P. is filed praying for the issue of a writ of certiorari to set aside the proceedings of the Sales Tax Officer (Reserve) dated October 30, 1985 imposing a penalty under section 45A of the Kerala General Sales Tax Act, 1963 confirmed in exhibit P6 by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave gone through the records carefully. It has been held in Intelligence Officer, Central Intelligence Squad v. Hotel Ambassador [1980] 45 STC 425 (Ker) that section 45A of the Kerala General Sales Tax Act is a separate and independent section and irrespective of whether the assessment of an assessee has been completed or not, it is open to the requisite authority to take action under that section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order was passed after giving sufficient notice and getting explanation from the assessee. The Agricultural Income-tax and Sales Tax Officer (Reserve) has stated that the discrepancies noticed and the mode of suppressions resorted to by the assessee clearly indicated that there was deliberate attempt on the part of the assessee to evade payment of tax, and in those circumstances the order imposin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rve) is perfectly right in imposing penalty under section 45A(1)(b) of the Act as the petitioner had failed to keep true and correct accounts of his business. Tax which was sought to be evaded in this case was estimated by the Agricultural Income-tax and Sales Tax Officer (Reserve) at Rs. 17,655.86. The quantum of penalty imposed upon the petitioner is Rs. 35,310. Considering the nature of busin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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