1994 (4) TMI 371

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....istered dealer under the Andhra Pradesh General Sales Tax Act, 1957, by this writ petition, is challenging the legality of the order passed by the Commercial Tax Officer, Peddapuram, the second respondent herein, on December 31, 1991 in OR No. 40/91-92 by which that authority has accepted the petitioner's offer to compound the offence of tax evasion on payment of Rs. 2,822 and assessed the tax pay....

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....iable to be paid came to Rs. 1,411. Under section 25 of the Andhra Pradesh General Sales Tax Act, every dealer is enjoined to keep and maintain a true and correct account properly containing the particulars prescribed under the Rules. Non-maintenance of accounts amounts to wilful contravention of the provisions of the Act, an offence punishable under clause (c) of sub-section (1) of section 30 of ....

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....ie therefrom." Instead of prosecuting the petitioner, the assessing authority, acceding to his request for composition, passed the impugned order on December 31, 1991 accepting the amount of Rs. 2,822 towards composition of the offence and making an assessment on the suppressed turnover. The matter was carried in appeal to the appellate authority unsuccessfully by the petitioner and a second....

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....y and properly maintained. When a dealer has not even maintained the ledger and the stock book and was found in possession of twenty-three account slips and the stock variation disclosed a large variation, no greater proof is required to conclude that the petitioner was indulging in acts of evasion of tax. Clause (a) of sub-section (1) of section 32 is thus clearly attracted. The assessing authori....