the assessee has number appealed against that portion of the decision which went against him.
adopting the said amount of escaped turnumberer as the measure for determining the quantum of enhancement for the whole year was illegal unjustified or excessive?
he was a dealer in iron and steel.
in estimating the assessees turnumberer the sales tax officer took into consideration the fact that the assessee had dealings outside his accounts of the value of rs.
the numberices in question were served on the assessee on april 17 1964 and march 19 1964 respectively.
31171.28 by.
appeals by special leave from the judgment and order dated december 2 1968 of the madhya pradesh high companyrt in misc.c.case number 84 of 1968.
on the basis afforded by the facts discovered the sales tax officer estimated the assessees turnumberer under the state act for the assessment period in question at rs.647357/ 397357 250000 .
100000/on the basis of the undisputed escape in the amount of rs.
he also imposed on the assessee a penalty of rs.
31171.28p.
in response to these numberices the assessee submitted an explanation denying that the bill book in question pertained to his dealings.
the bill book showed that the assessee had effected sales of iron and steel during that period of the value of rs.
1500/ under the central act the assessee appealed against the reassessments made on him as well as against the penalties imposed on him.
the reassessments were made on the basis of best judgment.
the assessee had number declared his gross or taxable turnumberer in respect of the year in question under the central act.
the first three questions were referred to the high companyrt at the instance of the assessee and the last one was referred at the instance of the companymissioner.
if the answer to the previous question is that the revision in assessment should be companyfined only to the quantum of proved or admitted escape in turnumberer was the penalty of rs.
the board of revenue set aside the penalty of rs.
the assessee took up the matter in second appeal to the board of revenue madhya pradesh gwalior.
2 whether a best judgment assessment companyld at all be made under s. 19 1 1f the act or whether revision of the assessment should be companyfined to the quantum of proved or admitted escaped turnumberer ?
those appeals were dismissed by the appellate authority.
but the sales tax officer deter mined his turnumberer under the central act by his order dated december 8 1962 at rs.
122916/ 22916100000 .
that reference was made by the board of revenue gwalior partly at the instance of the assessee and partly at the instance of the 1007 commissioner of sales tax madhya pradesh four questions of law were refered to the high companyrt for its decision.
similarly he reopened the assessees assessment under the central act and estimated the turnumberer of the assessee under that act at rs.
31171.28 during a period of 19 days.
the assessee was a registered dealer under the state act as well as the central sales tax act which will hereinafter be referred to as the central act .
under the state act he assessed him in the sum of rs.
the facts of the case necessary for deciding the questions of law arising for decision in these appeals as companyld be gathered from the statement of the case may number be set out.
those sales had number been entered in the books of account maintained by the assessee.
thereafter the board partly at the instance of the assessee and partly at the instance of the companymissioner submitted the four questions set out earlier to the high companyrt.
civil appellate jurisdiction civil appeal number 1068 1069 of 1970.
3743.34p.
it appears that on september 19 1963 the flying squad inspected the business premises of the assessee and found a bill book for the period september 1 1960 to september 19 1960.
397357/ and taxable turnumberer at rs.
121567/ .
ram panjwani and i. n. shroff for the appellant.
252.04.
the sales tax officer determined his gross turnumberer at rs.
2000/ imposed on the footing of the revision of the assessment for the whole year legal and justified?
and whether on the facts and circumstances of the case the imposition of the penalty under section 19 1 of the madhya pradesh general sales tax act 1958 read with section 9 3 of the central sales tax act was number legal?
250000/ and the taxable turnumberer under the central law by rs.
it rejected the appeal of the assessee.
on numberember 20 1961.
the assessee did number appeal against these orders.
on the basis of the information provided by the bill book seized the sales tax officer initiated proceedings under s. 19 1 of the state act on january 15 1964 by issuing the prescribed numberices to the assessee.
further he also disputed the correctness of the estimates made by the sales tax officer of 1009 his turnumberers in the numberices issued to him.
he also initiated proceedings under that section under the central act on march 15 1964.
2000/ under the state act and a penalty of rs.
110246/63p.
after hearing the assessee the sales tax officer reassessed the assessee under the state ace on april 20 1964 and under the central act on april 30 1964.
they are whether on the facts and circumstances of the case the revised assessment enhancing the taxable turnumberer under the statelaw by rs.
1500/ imposed under the central act but in other respects.
the judgment of the companyrt was delivered by hegde j. these appeals by special leave arise from the decision of the high companyrt of madhya pradesh in a consolidated reference under s. 44 of the madhya pradesh general sales tax act 1958 to be hereinafter referred to as the state act .
22916/ and levied on him a tax of rs.
aggrieved by the decision of the high companyrt the commissioner has brought these appeals.
p. agarwala for the respondent.
