Appeal by Special Leave from the Judgment and order dated 4 5 73 of the Madras High Court in T.C. No.
33,710.88 be number levied against them.
6,74,742.65.
the respondent filed a petition under section 38 of the Act to the High Court of Judicature at Madras for revision of the order of the Sales Tax Appellate Tribunal.
In the alternative, they prayed that they should be granted exemption in respect of Rs.
33,710.88 to the turnover reported by the appellants and assessed the sales tax on the turnover of Rs.
5,056/ on the aforesaid undisclosed turnover of Rs.
It appears that the appellants who are dealers in refrigerators, spare parts etc.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The appellants went up in appeal from this order to the Sales Tax Appellate Tribunal, Madras, who substantially allowed the appeal, cancelled the penalty and acting on the statements of transactions filed before him by the appellants allowed an exemption for tax on a turnover of Rs.
S. Ramamurthi and Mrs S. Gopalakrishna, for the appellant.
On January 7, 1967, the Deputy Commissioner, Commercial Taxes, Madras Division, in exercise of his suo motu power of revision under section 32 of the Act issued a numberice to the appellants calling upon them to show cause why a penalty of Rs.
The Judgment of the Court was delivered by JASWANT SINGH, J. This is an appeal by special leave against the judgment and order dated May 4, 1973 passed by the High Court of Madras in T.C. No.
In response to the numberice, the appellants submitted their objections challenging the jurisdiction of the Deputy Commissioner to levy the proposed penalty and requested him to drop the proceedings.
5,99,468/ as representing the works companytracts holding that as suo motu power of revision companyld be exercised by the Deputy Commissioner both for the benefit of the State and the taxpayer, he should have gone into the question of exemption and set right the assessment by allowing the exemption on the turnover relating to works companytracts.
1699 of 1973.
Aggrieved by this order of the Sales Tax Appellate Tribunal.
Ram Reddy, A. V. Rangam and Miss A. Subhashini, for the respondent.
6,41,031.77.
223 of 1969.
submitted a return for the year 1964 65 to the Joint Commercial Tax officer, Madras hereinafter called the Assessing Authority under the Madras General Sales Tax Act, 1959 hereinafter referred to as the Act showing a total taxable turnover of Rs.
On checking the accounts of the appellants, the Assessing Authority by its order dated January 31, 1966 made an addition of Rs.
223 of 1969.
The appellants did number choose to prefer an appeal against this assessment.
