No appeal number any cross objections were filed by the Revenue to the Tribunal against the said order of the appellate Assistant Commissioner.
80,218.22 to the taxable turnover.
The Sales Tax officer rejected the Book results on the basis of certain material gathered from a rough numbere book detected and seized by the Inspecting officer from the Head office at Cochin it was found that about 50 of the transactions recorded in that rough numbere book were number entered in the regular books maintained by the assessee the Sales Tax officer, therefore, made an addition of 10 Rs.
Appeal by Special Leave from the Judgment and Order dated 11 4 1975 of the Kerala High Court in T.R.C. No.
The Kerala High Court by its judgment and order dated April 11,1975 accepted the companytention of the respondent firm and set aside the impugned order of the Tribunal and remanded the case for hearing the appeal of the assessee afresh in accordance with law and in the light of what it had said in its judgment in doing so the High Court relied upon two decisions of the Bombay High Court in Motor Union Insurance Co., Ltd. v. Commissioner of income Tax, Bombay i and New India Life Assurance Co. Ltd. Commissioner of Income Tax, Excess Profits Tax, Bombay City 2 .
In an appeal preferred by the respondent firm to the Appellate Assistant Commissioner, the assessee raised a two fold companytention that the rejection of accounts was number justified and that the addition made on the basis of the rough numbere book was excessive and arbitrary.
The Appellate Tribunal was of the view that the Sales Tax officer and the Appellate Assistant Commissioner had numberreason to make addition at any figure less than Rs.
22,823.00 of the admitted turnover of the Cochin shop.
80,218.22 as was seen from the detected rough numbere book the Tribunal, therefore, by invoking the power under s. 39 4 of the Act issued numberice to the assessee to show cause against the proposed enhancement of the turnover and after hearing the objections of the assessee by its order dated May 10, 1973 directed an addition of a sum of Rs.
The Appellate Assistant Commissioner by his order dated November 1, 1968 negatived the first companytention and 18 526 SCI/78 as regards the second he gave relief to the assessee by reducing and limiting the addition to 5 Rs.
The State of Kerala has companye up in appeal to this Court.
ClVlL APPELLATE JURISDICTION Civil Appeal No.
The respondent firm preferred a Tax Revision Petition being T.R.C. 59 of 1973 to the Kerala High Court companytesting that the Tribunal had numberjurisdiction or power to enhance the assessment in the absence of an appeal or cross objections by the Department and prayed for quashing of the order.
12,99,996.49.
25,54,974.58 and a net taxable turn over, after claiming exemptions, of Rs.
For the assessment year 1965 66 the respondent firm returned a total turnover of Rs.
The Judgment of the Court was delivered by TULZAPURKAR, J. The short question raised in this appeal by special leave is whether the Appellate Tribunal has power under s. 39 1 of the Kerala General Sales Tax Act, 1963 to enhance the assessment in the absence of any appeal or cross objections by the Revenue ?
The respondent firm M s. Vijaya Stores is a dealer in stationery having its head office at Cochin and branches at Ernakulam and Kottayam.
477 of 1976.
Against the order of the Appellate Assistant Com missioner the respondent firm preferred a second appeal to the Appellate Tribunal challenging the addition of 5 to the taxable turnover.
Exparte against the Respondent.
A. Francis and N. Sudhakaran for the Appellant.
59 of 1973.
45,654.73 to the admitted turnover of the Cochin shop and accordingly companypleted the assessment by his order dated January 16, 1967.
