1981 (10) TMI 162

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....adu General Sales Tax Act. The assessing officer issued summons to the dealers calling upon them to produce their accounts on three occasions, viz., 19th September, 1975, 17th October, 1975, and 10th December, 1975, respectively fixing the date for the production of the accounts after about a fortnight. The dealers failed to appear and did not produce the accounts. On 8th January, 1976, the assessing officer issued a notice calling for production of books on 20th January, 1976, and the communication contained also the usual warning that if they failed to produce the accounts, the turnover would be determined to the best of judgment. In their letter dated 20th January, 1976, the dealers requested for time up to the second or third week of Fe....

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....rred on the Board of Revenue to call for and examine of its own motion an order passed by one of the authorities referred to therein and, after making such inquiry or causing such inquiry to be made to pass such order thereon as it thinks fit. It is clear from the marginal note that the power is not intended to be exercised in a routine or casual manner but only on special occasions. The criticism of the Board against the order of the Appellate Assistant Commissioner appears to be that the Appellate Assistant Commissioner had overlooked the fact that as many as three opportunities were given to the assessee to produce the books and that in addition there was also an opportunity to show cause in response to the pre-assessment notice. As t....

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....pleteness of the returns." As against this factor of the partners being ladies and their being dependent on the accountant, the Board observed as follows: "It is as though that because the partners were ladies and due to the absence of the accountant and the manager, the business came to a stand still. When the day to day affairs of the business were carried on there is no reason why the accounts could not be produced by the manager when the accountant was absent or by the accountant when the manager was absent." It is common knowledge that the proprietor may not always be conversant with the day to day dealings of the business. The entries could be better explained only by the accountant. If, as shown by the medical certificate, t....