1991 (9) TMI 326

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....start of business? (2) Whether, the findings of the taxing authorities on the facts and in the circumstances of the case, are based on no evidence and also in violation of the principles of natural justice?" 2.. The background facts are that the petitioner carries on business in grocery articles and was not registered under the Orissa Sales Tax Act, 1947 (in short "the Act"). Basing on a statement recorded on February 11, 1982, the petitioner was assessed to sales tax for the assessment years 1979-80 and 1980-81, and demands including penalty under section 12(5) of the Act were raised. Liability of the petitioner was determined with effect from April 1, 1979, by taking his daily sales at Rs. 75, Rs. 80 and Rs. 100 for the assessment y....

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....aced, we find that the Tribunal has recorded a categorical finding that the petitioner started his business from April, 1979. This conclusion is based on the statement of the assessee on February 11, 1982, that business was started about 2½ years back. It cannot be, therefore, held that no starting point of business was indicated. However, the material question is whether liability fixed with effect from April 1, 1980, can be sustained. We find that no material was indicated by any of the authorities as to why the estimation of daily sales can be made at Rs. 80 and Rs. 100 for assessment years 1979-80 and 1980-81 respectively. Without any material in addition to the admission of the petitioner that his daily sales ranged between Rs. ....