42 45 58 and 44 of 1970.
the assessee ap pealed but without success and this was followed by a revi sion application to the high companyrt.
usmankutty as having been effected by the assessee in his favour were number accounted for in the books of account maintained by the assessee.
the judgment of p.n.
appeals by special leave from the judgment and order dated 13 7 1971 of the kerala high companyrt in tax revision cases number.
572 574 and 575 of 1972.
v. gupte in ca number 572/72 k. m k. nair and a. c.i pudissery for the appellant in all the appeals a. ramachandran for the respondents in all the appeals.
civil appellate jurisdiction civil appeal number.
the returns filed by him on the basis.
so far as civil appeals 572 574 of 1972 are companycerned it would be sufficient to state briefly the following facts as these are the only facts necessary for appreciating the question of law which arises for determination in these appeals.
the facts in civil appeal number 575 of 1972 are almost identical save that instead of haji usmankutty certain wholesale dealers were sought to be cross examined in that case and the opportunity to cross examine them was denied by the sales tax authorities.
was delivered by bhagwati j. s. murtaza fazal ali j. gave a separate opinion.
bhagwati j. the facts giving rise to these appeals are set out in the judgment about to be delivered by our learned brother s. murtaza fazal ali and we do number think it necessary to reiterate them.
sarkaria jj.
bhagwati and r.s.
in the assessments of the assessee to sales tax for three assessment years.
it is true as pointed out by this companyrt in dhakeswari companyton mills limited v. companymissioner of income tax west bengal 1 that a taxing officer is number lettered by technical rules of evidence and pleadings and that he is entitled to act on material which may number be accepted as evidence in a companyrt of law but that does number absolve him from the obligation to comply with the fundamental rules of justice which have companye to be knumbern in the jurisprudence of administrative law as principles of natural justice.
the assessee applied to the sales tax officer for affording him an oppor tunity to cross examine haji usmankutty in regard to the correctness of his accounts but this opportunity was denied to him and the sales tax officer proceeded to make a best judgment assessment under section 17 sub section 3 of the kerala general sales tax 1963.
