2001 (6) TMI 800

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....s a dealer in rubber and an assessee under the Kerala General Sales Tax Act, 1963. The assessment for the year 1991-92 was completed and then, it was revised on the basis of an inspection conducted at the residence of the petitioner by the Intelligence Wing of the department on March 26, 1994. At the time of inspection, report and mahazar were prepared and certain records were recovered for furthe....

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....st 23, 1991. The assessing authority has estimated the addition at six times of the suppression found out. The first appellate authority has reduced the addition to two times of the actual suppression. The Tribunal held that the view of the appellate authority is correct and hence dismissed the appeal. 3.. Learned counsel for the petitioner submitted that it is only for a period of four and a hal....