1961 (11) TMI 57

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....tances of the case, the Tribunal misread the list as pages 41 and 42 where only out of large number of items khadi worth Rs. 2,619.15 was erroneously taxed? (iii) Whether, in the facts and circumstances of the case, there was slight error in the assessment for which entire penalty should not have been set aside the findings thus are based on conjectures and surmises? (iv) Whether, in the facts and circumstances of the case, no tax-paid items have been included in the taxable goods list? (v) Whether, in the facts and circumstances of the case, it was necessary to supply the copy of the survey report, statement the same was supplied on his demand?   The brief facts of the case are that the business premises of the assessee wa....

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....rom the payment of tax and also the goods which were tax-paid. The Tribunal came to the conclusion that the several goods of cotton and woollen fabric and khadi which are exempted goods being included in the list prepared along with the tax-paid goods. The Tribunal also came to the conclusion that there is nothing on the record to indicate that the valuation of the goods taxable at different rate was done at the instance of the assessee. The learned Deputy Government Advocate relied upon the statement of the assessee wherein he admitted that the list of taxable goods was prepared in his presence. The Tribunal came to the conclusion that the statement of the assessee (partner), Meghraj, is not correct being contrary to the facts and the stat....

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....eized shall be prepared by such authority or person and signed by two witnesses. The list prepared which runs into 17 pages is not signed by two witnesses. In the present case I am in agreement with the order of the Tribunal that there was neither proper seizure nor it has been established that any goods were purchased and were not recorded in the books. The Tribunal further held that in spite of the application for certified copy submitted for the list prepared, and statement recorded and survey report the same were not delivered to the assessee. The rule of audi alteram partem applies to the proceedings under the Rajasthan Sales Tax Act as well. Firstly, it was the duty of the officers who prepared the list and survey report to provide th....