1994 (2) TMI 275

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....ho has consistently filed false returns for the years 1982-83 and 1983-84 for the purpose of assessment under the Kerala General Sales Tax Act, 1963. For these two years she had filed returns on April 30, 1983 and April 30, 1984. In the first of these returns she had suppressed purchase turnover of copra to the tune of Rs. 9,93,942 and for the second year the amount not disclosed in the returns wa....

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....rt-time accountant. Monthly returns were also prepared by him. She had placed reliance on him. The part-time accountant had taken the books for finalisation of the ledgers. He died subsequently. The books of accounts were then entrusted to another person and it was then the mistake was noted. So far as the second year was concerned, her case was that she was not aware of the figures in the monthly....

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....rders. 3.. The contention taken is that the petitioner acted bona fide and that she had not submitted any untrue returns wilfully. Her case is that it was her parttime accountant who died subsequently who let her down. But it is rather difficult to accept this contention, for, as seen from the impugned orders, even the monthly returns in form No. 9 did not truly reflect the accounts. Further, thi....

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....wo years successively as also the delay in filing the revised returns is sufficient to establish that the petitioner's conduct was not bona fide, and that on the other hand her conduct was one which warranted action under section 45A of the Act. The three authorities have concurrently found against the assessee and I do not find any error justifying interference under article 226 of the Constituti....