Wilful suppression of turnover sustained on factual findings, with penalty upheld and revisional interference refused.

Wilful suppression of turnover was upheld on factual findings recorded by the Tribunal, and the consequent penalty was not interfered with in revision. The court also declined to examine the officer's power to make an inventory because that issue had not been raised before the lower authorities. As the Tribunal had already sustained the reduced penalty on the suppression finding, no revisional interference was warranted and the revision cases were dismissed.

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Issues: Whether the finding of wilful suppression of turnover and the consequent levy of penalty called for interference in revision.

Analysis: The question regarding the officer's power to make an inventory was not entertained as it had not been raised before the authorities below. On the suppression issue, the finding was based on facts recorded by the Tribunal, which had upheld the levy of penalty after noticing that the appellate authority had already reduced the penalty.

Conclusion: The finding of wilful suppression of turnover was not interfered with and the revision cases were dismissed.

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