1970 (7) TMI 81

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....he Sales Tax Officer made an assessment to the best of his judgment, determining the turnover for the assessment year 1960-61 at ₹ 4,51,000/- and for the assessment year 1961-62. at ₹ 4,52,000. In appeal by the applicant, the Assistant Commissioner (Judicial) reduced the turnover for the assessment year 1960-61 to ₹ 1,75,000/- and for the assessment year 1961-62 to ₹ 1,25,000/-. The Commissioner of Sales Tax applied in revision against the appellate orders. The revision applications were allowed by the Additional Judge (Revisions) Sales Tax. He determined the turnover for each of the assessment years 1960-61 and 1961-62 at ₹ 2,80,000/-. The applicant applied to the Additional Judge (Revisions) Sales Tax for a r....

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....of the Commissioner, to urge that the turnover assessed by the Assistant Commissioner (Judicial) represented its true turnover and on the merits there was no good ground for increasing it. It was also open to the applicant to urge that the Additional Judge (Revisions) had no jurisdiction to "enhance" the turnover determined by the Assistant Commissioner (Judicial). Had the applicant raised the plea of jurisdiction, there can be no doubt that the question would have arisen out of the order disposing of the revision applications. Whether a reference is made under sub-section (1) or sub-section (4) of section 11 of the Act the question of law must arise out joint of the order passed upon the revision application. Unless the question ....

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....first two questions. 5. The third question is whether the estimate of the turnover made by the Additional Judge (Revisions) is arbitrary and is based on conjectures and surmises. Now, the Assistant Commissioner (Judicial) reduced the turnover of the applicant on the consideration that the restriction on the movement of food grains and the levy system introduced by the Government had an adverse effect upon business in food grains. Upon this ground he reduced the turnover of 1959-60 to ₹ 2,80,000/- and that of the turnover for the years 1960-61 and 1961-62 to the figures already mentioned above. The Additional Judge (Revisions) was; not impressed by the reasons advanced by the Assistant Commissioner (Judicial) and considered that the f....