Petitioner challenges assessment order, denied adjournment for accounts, Court emphasizes audit, natural justice. Deposit required for reconsideration.

The petitioner challenged an assessment order imposing a liability of Rs. 6,65,047, citing denial of adjournment to produce Books of Accounts. The Court found the denial unjustified, emphasizing the necessity of audit and natural justice. The petitioner was directed to deposit Rs. 1.5 lakhs for reconsideration by the Commercial Tax Officer, who was instructed to re-examine the matter after allowing the production of Books of Accounts. The appeal before the appellate authority was deemed redundant due to the primary case reassessment. Both matters were disposed of, with the Court's intervention affecting the appellate proceedings.

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Issues: Challenge to assessment order, denial of adjournment for production of Books of Accounts, appeal to appellate authority, purchase and sales suppression, necessity of audit of accounts, principles of natural justice, opportunity to produce Books of Accounts, deposit for re-consideration of matter, interception by Court affecting appeal.

In this case, the petitioner challenged the assessment order (Ext.P3) imposing a liability of Rs. 6,65,047. The petitioner requested an adjournment to produce Books of Accounts, but it was denied, leading to the finalization of the assessment. The petitioner contended that the assessment was arbitrary and wrong, prompting the challenge. The Government Pleader highlighted instances of purchase and sales suppression as discussed in Ext.P3. The petitioner argued that the Books of Accounts, crucial for clarifying the factual position, were unavailable as they were in the audit office at Kottakkal, justifying the adjournment request.

During the hearing, the Court found that the denial of adjournment based on the reason provided by the petitioner was unjustified. The petitioner, being a Company under the Companies Act, stressed the necessity of audit, claiming denial of natural justice. The Court directed the petitioner to deposit Rs. 1.5 lakhs within ten days for reconsideration by the Commercial Tax Officer, setting aside Ext.P3. The officer was instructed to re-examine the matter after allowing the production of Books of Accounts and hearing the petitioner, with a deadline of six weeks from the judgment's receipt.

Regarding the appeal filed by the petitioner before the appellate authority (Ext.P2), the Court deemed it redundant due to the reassessment directed in the primary case. Consequently, the appeal did not require further action. Both matters were disposed of accordingly, with the interception by the Court impacting the appellate proceedings.

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