Commissioner, Commercial Tax vs S/S Arun Rice Mill

Ashwani Kumar Mishra, J.—Affidavit of service filed by learned Standing Counsel is taken on record.

The first appellate authority as well as the tribunal have observed that the assessing authority had returned a finding that the stock of paddy was found to be as per the books of account, and there was no shortcoming in it. The tribunal accordingly has interfered with imposition of tax upon the assessee insofar as it is held that taxable turnover was higher then what has been projected by the assessee.

Learned counsel for the revisionist has not been able to demonstrate any infirmity in the orders inasmuch as once it has been found by the tribunal that the stock of good was found to be in accordance with the books of account, there was no justification for the assessing authority to have imposed tax by treating taxable turnover to be higher what was projected.

The first appeal was partly allowed. Tribunal has committed no error in allowing dealer''s second appeal, inasmuch as once it is found that the stock was as per the books of account, it would not warrant enhancement of tax. The finding returned by the first appellate authority as well as tribunal in second appeal have not been shown to be perverse or erroneous and in such circumstances, no interference in revision is warranted.