Admitted tax means return-admitted tax, and account books need evidence, not a presumption against suppression.

Admitted tax for appeal maintainability is the tax shown in the return and accepted by the assessee, not a higher amount later assessed because a concessional rate was denied for failure to file the prescribed declaration form. A statutory change in the proviso to Section 9(1) affected only the method of computation and did not convert the assessed tax into admitted tax. The document also states that account books cannot be upheld on a general presumption that inter-State sales are not suppressed; the revisional authority must base such a finding on evidence, and the matter should be decided on merits.

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Issues: (i) Whether the appeal was liable to be dismissed for non-payment of admitted tax when the assessee had paid tax at the rate disclosed in the return but lost the benefit of concessional rate because of failure to file the prescribed declaration form. (ii) Whether the revisional authority could uphold the account books on a general assumption that inter-State sales are not suppressed.

Issue (i): Whether the appeal was liable to be dismissed for non-payment of admitted tax when the assessee had paid tax at the rate disclosed in the return but lost the benefit of concessional rate because of failure to file the prescribed declaration form.

Analysis: The statutory change in the proviso to Section 9(1) affected only the manner of computing the tax on turnover in accordance with the Act. The liability assessed on account of non-filing of the declaration form did not convert the higher assessed tax into admitted tax. Admitted tax remained the tax shown in the return and payable at the rate admitted by the assessee.

Conclusion: The appeal was wrongly dismissed for non-payment of admitted tax, and this issue was decided in favour of the assessee.

Issue (ii): Whether the revisional authority could uphold the account books on a general assumption that inter-State sales are not suppressed.

Analysis: There is no general presumption that inter-State sales are free from suppression. The revisional authority proceeded on an assumption rather than examining the matter on evidence. The proper course was to send the matter back so that the appeal could be decided on merits.

Conclusion: The finding accepting the account books on a general assumption could not be sustained, and this issue was decided in favour of Revenue.

Final Conclusion: The revision was allowed in part, with one issue answered for the assessee and the other against it, and the matter was left with the consequence that the appeal should be dealt with on merits.

Ratio Decidendi: Admitted tax for purposes of maintainability of appeal is the tax admitted in the return and not the tax later assessed by reason of denial of a concession; also, a finding on account books cannot rest on a mere general presumption of no suppression in inter-State sales.

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