1995 (9) TMI 364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the penalty proceedings under section 45A of the Kerala General Sales Tax Act, 1963. There are three orders: (exhibit P3) of the Intelligence Officer, Squad No. I, Alappuzha; (exhibit P5) the first revisional order of the Deputy Commissioner, Agricultural Income-tax and Sales Tax, Alappuzha and also the second revisional order (exhibit P8) of the Member, Board of Revenue (Taxes), Trivandrum. 2.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. 47,706 originally imposed by the Intelligence Officer." 3.. With regard to this aspect even if the order of the first revisional authority (exhibit P5) is considered the observations at page 35 (exhibit P5) would show that on September 20, 1993 a petition was made and the Intelligence Officer has granted time up to October 4, 1993. It is also recorded that the petitioner filed a detailed rep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l the objections contended before him. Perusal of the order of the Intelligence Officer would show that the petitioner did not produce the day book initially and has been particular to place on record that there are no manufacturing accounts at the factory. He has considered the position on the basis of elements specifically violative of the stock material, leading to the observation that the acco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tory in the stock register. A conclusion is recorded that all these things are done purposely in such a way that the purchases, stock and sale would not reflect in the books of accounts. 4.. Learned counsel submitted that reasonable opportunity would have to be understood as an opportunity to the petitioner to be present for explaining the position. Reading the petition in the light of the conc....