1961 (6) TMI 15

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....Rules). The assessee, a manufacturer of groundnut oil registered under rule 18 of the Rules for the year 1955-56, was submitting his monthly returns and claiming rebates on purchases of groundnut as provided under subrule (2) of that rule. During the period of assessment on 11th February, 1956, the Commercial Tax Officer, Visakhapatnam, recovered on a surprise inspection made by him some books of account disclosing clandestine transactions on a large scale, and consequently he rejected the turnovers for the months of April to September, 1955, and October to December, 1955, and best judgment turnover was determined. The rebate to which the assessee was entitled under rule 18 was also rejected. A sum of Rs. 3,47,242-7-0 was added by the asse....

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.... a dealer. In determining the net turnover the amounts specified in clauses (a) to (m) shall, subject to the conditions specified therein, be deducted from the gross turnover of a dealer. * * * * (k) All amounts which a registered manufacturer of groundnut oil (other than refined groundnut oil) and cake may be entitled to deduct from his gross turnover under rule 18 subject to the conditions specified in that rule. " "18. (1) Any dealer who manufactures groundnut oil and cake from groundnut and/or kernel purchased by him may, on application to the assessing authority having jurisdiction over the area in which he carries on his business, be registered as a manufacturer of groundnut oil and cake. (2) Every such manufacturer shall be enti....

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....dly, under sub-rule (3) of rule 18, a manufacturer so registered must submit to the registering authority not later than the 25th of every month a statement in Form A-9 in relation to transactions relating to the previous month. If a manufacturer does not submit his statement in Form A-9 by the 25th of the month, the Commercial Tax Officer has been given discretion to condone the delay provided such a manufacturer has maintained a true and correct account of his business showing all the particulars required by sub-rule (3). It is the proviso to sub-rule (3-A) that is sought to be pressed into service by the learned Government pleader as vesting a discretion in the Commercial Tax Officer to reject the rebate. In our view, however, that provi....