9911796707
TMI Blog1992 (7) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... oss profit works out to 5.3 per cent only as against 10 per cent as per the survey report, (2) the outturn under various categories is very low as compared with the survey report and (3) discrepancies noticed during inspection in the stock in respect of black gram dhall and dust to the extent of 2 bags and 10 bags respectively. On appeal, the Appellate Assistant Commissioner took note of the fact that during the inspection on August 11, 1977 there was no irregularity in the stock whereas on the subsequent inspection on August 20, 1977 the difference in stock was noticed and a difference having been established it called for an estimation. But regarding quantum the appellate authority did not accept the 7 per cent addition for probable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasoning, we do not find any material in the order passed by the revisional authority. 2.. Mr. Chandran, learned counsel for the assessee contends that the well-considered order of the appellate authority was revised by the Joint Commissioner exercising his power under section 34 of the Act in a casual manner and in a light hearted fashion without any basis. According to the learned counsel the alleged excess stock in dhall and dust related to the commodities of production and that has been considered by the Appellate Assistant Commissioner. 3.. Per contra, learned Additional Government Pleader tried in vain to defend the orders of the revisional authority. When it is pointed to the Additional Government Pleader that the only reason on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellate authority has been wrongly exercised, it would not be proper for the Board of Revenue to interfere with the order of the Appellate Assistant Commissioner under section 34 of the Act. In Kuppuswamy Sons v. State of Tamil Nadu [1982] 51 STC 143 a Division Bench of this Court has held that the Board of Revenue in arriving at a turnover should not act mechanically but should act judicially while exercising its power of revision. So the function of the Board of Revenue is to find out whether the order of the Appellate Assistant Commissioner is reasonable and not to interfere with the order arbitrarily. In this view of the matter, the order under appeal is set aside and the order of the Appellate Assistant Commissioner is resto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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