He then applied the same percentage in regard to the assessment of the turnover of the branch office.
The facts in the two appeals may be briefly and separately stated.
The Sales Tax Officer applied the same principle in regard to the assessments of both the shops as he had adopted in the case of the turnover for the assessment year 1955 56.
In the same manner in regard to the turnover of the branch office, though numbersecret books were discovered in respect of that office he added to the turnover already assessed 200 of the turnover of the general goods and 500 of the turnover of sugar.
Both the offices are in Kozhikode.
That objection was rejected and the Sales Tax Officer reassessed the turnover of the business of the respondent in the following manner He found that in regard to the head office the transactions disclosed in the secret books were 135 of the turnover recorded in the regular accounts and on that basis added 135 to the turnover disclosed in the regular books of the said office.
37,45,125 4 1.
The respondent agreed to the Sales Tax Officer assessing the turnover of the head office on the basis of the aforesaid secret books recovered from the shop, but objected to a fresh assessment being made in respect of the branch office at Big Bazaar.
He, therefore, added 200 and 500 to the turnover of the general goods and the turnover of sugar respectively.
39,66,377 2 6 made up of the turnover of the head office at Rs.
He assessed the total turnover found in the regular accounts of the branch office.
But later on, on a surprise inspection of the head office by the Intelligence Officer, North Zone, Kozhikode, some books of accounts and records were recovered.
The respondent pursued the matter up to the High Court.
9,30,565 10 5 for the assessment years 1955 56.
He assessed the total turnover of the two offices at Rs.
With the result he fixed the total turnover of the two offices at Rs.
Taking the head office he found in regard to the general goods that the escaped assessment was 200 of the turnover assessed and in regard to sugar, 500 of the assessed turnover.
The branch office has also transactions with other customers.
On October 27, 1958, on the basis of the said books and records, the Sales Tax Officer issued a numberice to the respondent proposing to determine to the best of his judgment the turnover which had escaped assessment.
52 of 1960.
52 and 53 of 1960 relating to sales tax assessments made on the respondent for the years 1955 56 and 1956 57 respectively.
He added 135 to the turnover found in the regular accounts of the branch office.
16,269.37.
On the basis of the said total turnover the respondent was assessed to sales tax amounting to Rs.
On April 6, 1957, the Deputy Commercial Tax Officer, Kozhikode, assessed the respondent on the net turnover of his business of Rs.
19,71,805 13 5.
987 of 1964 relating to the assessment for the year 1956 57 are as follows On the basis of the secret accounts discovered in the surprise inspection of the head office, the Sales Tax Officer issued a numberice to the respondent proposing to determine to the best of his judgment the turnover which had escaped assessment.
The said order was taken in revision to the High Court of Kerala in T.R.C. No.
The further appeal preferred by him to the Sales Tax Appellate Tribunal was also dismissed.
2,21,251 14 5 and of the branch office at Rs.
T.R.C. No.
986 of 1964 in respect of the assessment year 1955 56 The respondent has two offices, the head office is at Court Road and the branch office, at Big Bazaar.
The following facts relate to Civil Appeal No.
The respondent had numberobjection for a reassessment being made in respect of the turnover of the head office on the basis of the secret accounts discovered, but objected to the reassessment of his branch office.
The respondent preferred an appeal against the said order of the Sales Tax Officer to the Appellate Assistant Commissioner without any success.
The goods sent from the branch office to the head office are entered in the accounts as transfers.
Hence the present appeals.
53 of 1960 was the revision filed by him in the High Court.
Subba Rao J. These two appeals by special leave are preferred against the order of the High Court of Kerala in Tax Revision Cases Nos.
The facts of Civil Appeal No.
