Issue
Reasoning
Decision
Messrs P. P. Varkey And Company
v.
Deputy Commissioner Of Sales Tax (law), Board Of Revenue (taxes), Ernakulam
(Supreme Court Of India)
Special Leave Petition (Civil) No. 15232 Of 1990 | 09-10-1991
1. Heard learned counsel on both sides
2. The petitioner, an Excise Contractor is aggrieved by the order of the High Court remitting certain proceedings of assessment to the Sales Tax Appellate Tribunal for a fresh disposal. It is not disputed that the case is one in which a best judgment assessment was justified. The controversy is as to the quantum of the estimate on best judgment
3. We decline to go into the details of the estimated figures of gross and taxable turnover as the matter is essentially one to be examined by the Tribunal in the proceedings on remand
4. The grievance of the petitioner is that the High Court left little choice to the Tribunal in the matter of the estimate of the gross and taxable turnovers. But the apprehension of the petition could be allayed by directing the Tribunal that, in disposing of the matter upon remand, it shall while taking due note of the observation of the High Court in regard to the effect of the non-production before the Tribunal of the books of account which the petitioner had obtained back from the authorities during the proceedings, the Tribunal may however, not be hampered by any other observation which might limit its choice of the basis of assessment and shall dispose of the matter in accordance with law on settled principles guiding assessments on best judgment
5. With these observations, the special leave petition is disposed of.
2. The petitioner, an Excise Contractor is aggrieved by the order of the High Court remitting certain proceedings of assessment to the Sales Tax Appellate Tribunal for a fresh disposal. It is not disputed that the case is one in which a best judgment assessment was justified. The controversy is as to the quantum of the estimate on best judgment
3. We decline to go into the details of the estimated figures of gross and taxable turnover as the matter is essentially one to be examined by the Tribunal in the proceedings on remand
4. The grievance of the petitioner is that the High Court left little choice to the Tribunal in the matter of the estimate of the gross and taxable turnovers. But the apprehension of the petition could be allayed by directing the Tribunal that, in disposing of the matter upon remand, it shall while taking due note of the observation of the High Court in regard to the effect of the non-production before the Tribunal of the books of account which the petitioner had obtained back from the authorities during the proceedings, the Tribunal may however, not be hampered by any other observation which might limit its choice of the basis of assessment and shall dispose of the matter in accordance with law on settled principles guiding assessments on best judgment
5. With these observations, the special leave petition is disposed of.
Advocates List
For
For Petitioner
- Shekhar Naphade
- Mahesh Agrawal
- Tarun Dua
For Respondent
- S. Vani
- B. Sunita Rao
- Sushil Kumar Pathak
Bench List
HON'BLE JUSTICE K. JAYACHANDRA REDDY
HON'BLE JUSTICE M. N. VENKATACHALIAH
Eq Citation
[1992] 84 STC 383
(1993) SUPPL. 1 SCC 606
LQ/SC/1991/537
HeadNote
Sales Tax and VAT — Best judgment assessment — Assessment on remand — Quantum of estimate on best judgment — Sales Tax Appellate Tribunal directed to dispose of the matter in accordance with law on settled principles guiding assessments on best judgment — Excise — Best judgment assessment — Civil Procedure Code, 1908, Or. 43 R. 1
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