1956 (9) TMI 49

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.... Kozhikode, in a Sales Tax Act case. The respondent submitted "A-1" return for the year 1951-52 for a turnover of Rs. 1,56,000. He was provisionally assessed on 10th December, 1951, by the then Deputy Commercial Tax Officer and a "A-2" notice was served on him on 11th December, 1951. Summons were issued to the assessee-respondent herein to produce the accounts and appear in person apparently to pr....

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....0,000 and called upon the respondent to pay the necessary tax. He did not pay up and this prosecution has been launched for not paying the tax on the turnover of Rs. 2,00,000. The learned Magistrate acquitted the respondent on the ground that there is no basis on which the authority has assessed the turnover at Rs. 2,00,000. There is no doubt that the learned Magistrate is wrong in coming to th....

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....nd completeness of his return. But then, this respondent has replied to the notice issued to him stating the circumstances under which he was compelled not to appear. Therein he says that he was bedridden and could not therefore appear in person and requests that action need not be taken against him till another opportunity is given to him to prove the correctness and completeness of his return. H....

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....uld not come with his account books and be present before the authorities, the opportunity that was given cannot be said to be a reasonable opportunity. If the assessee avoids going to the authorities with the necessary account books and if after the issue of 2 or 3 notices, he does not choose to be present or that the reasons which he had given are found to be false by the authorities, then certa....