Composition of offence for suppressed turnover upheld where incomplete accounts showed tax evasion and statutory finality barred challenge.

Non-maintenance of prescribed accounts, including absence of a commenced ledger and stock register, together with account slips and stock variation showing suppressed turnover, was treated as tax evasion under the sales tax law. The dealer's request for composition was accepted, and the resulting composition order and assessment on suppressed turnover were upheld because the statute made such an order final and barred appeal or revision. The contention that the dealer had been compelled to admit the lapses was rejected as an afterthought.

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Issues: Whether the order accepting composition of the offence and determining tax on suppressed turnover under the sales tax law was valid and immune from challenge.

Analysis: The dealer had not maintained the prescribed accounts, with the ledger not commenced, the stock register not maintained, and account slips and stock variation revealing suppressed turnover. Non-maintenance of true and correct accounts was treated as a form of tax evasion, attracting composition under the provision permitting acceptance of composition where the offence consists of failure to pay or evasion of tax. Once the dealer requested composition and the request was accepted, the statutory provision declaring such an order final barred appeal or revision, and the plea that the dealer was forced to admit the lapses was rejected as an afterthought.

Conclusion: The composition order and the assessment on suppressed turnover were upheld, and the writ petition was dismissed.

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