1977 (6) TMI 85

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....nium and eversilver vessels. He was assessed on a taxable turnover of Rs. 6,53,349.75 for the assessment year 1966-67. The order of assessment is dated 8th October, ,1968. The place of business of the assessee as well as the residence of the assessee were inspected by the special staff of the Intelligence Wing on 8th October, 1970. During the course of inspection certain anamath records containing....

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....his amount was added in the assessment under section 16 of the Tamil Nadu General Sales Tax Act. In addition, a penalty of Rs. 500 was also levied. The assessee appealed against the addition as well as the penalty before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner upheld the addition to the assessment as well as the liability to penalty. But he reduced the penalty....

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....r reading of the assessment order under section 16 would show that in the present case there was a suppression of turnover as proved by the anamath accounts and once "suppression" was proved the finding has necessarily to be understood as if there was a wilful non-disclosure of the relevant amount in the return. The learned counsel for the assessee, relying on a decision of this court in Ramakutty....