Best judgment assessment sustained where suppression records proved clandestine sales and no real question of law arose

Revision under section 38 of the Tamil Nadu General Sales Tax Act was held not to disclose any real question of law, because the Tribunal's concurrent factual findings showed that slips and pocket note-books contained entries evidencing clandestine sales of chappals and suppressed turnover. The assessing authority had examined those materials in detail, and the challenge effectively sought reappreciation of facts rather than correction of a legal infirmity. The objection that third-party verification should have been obtained was rejected, as no prior effort had been made to produce or seek examination of those persons before the assessing authority. The best judgment assessment and additions based on suppression material were sustained.

---

---

Issues: Whether the revision under section 38 of the Tamil Nadu General Sales Tax Act, 1959 disclosed any question of law or any ground to interfere with the best judgment assessment based on slips and pocket note-books showing suppressed sales.

Analysis: The factual findings recorded by the Tribunal showed that the slips and pocket note-books contained entries evidencing clandestine sales of chappals, and that the assessing authority had dealt with those entries in detail. The challenge framed in the revision did not raise a real question of law but only sought reappreciation of facts. The grievance that the authorities should have obtained third-party verification was untenable because no attempt had been made by the assessee to produce or seek examination of those third parties before the assessing authority.

Conclusion: The revision disclosed no merit and no question of law warranting interference; the assessment was sustained and the revision was dismissed.

Final Conclusion: The decision leaves undisturbed the best judgment assessment and the additions made on the basis of suppression material, with no relief granted to the assessee.

Ratio Decidendi: A revision challenging concurrent factual findings on suppression, based on documentary entries evidencing clandestine sales, does not succeed unless it discloses a genuine question of law or a legal infirmity in the assessment.

---