NADAF TRADERS REP Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) M/s. Nadaf Traders of Dharwad is before us in this revision petition.

(2.) IT is seen from the averments in the revision petition that the petitioner is a dealer covered by the Sales Tax laws of Karnataka. The petitioner filed the annual return of turnover for the assessment year 2000-2001, disclosing total and taxable turnover at Rs. 15,78,664/- and Rs. 13,90,879. 85. He claimed exemption from levy of tax on a turnover of Rs. 1,87,784. 15/ -. The petitioner avers that he has maintained regular books of accounts and all his turnovers are reflected in the books of accounts. The intelligence wing of the department inspected the premises of the petitioner and thereafter, they noticed some irregularities in the matter. They submitted a report to the department. Based on the report, proceedings were initiated and the assessing Officer has chosen to pass an assessment order on the basis of best judgment assessment in the case on hand. Aggrieved by the same, an appeal was filed unsuccessfully. Further, a second appeal was filed by the assessee. The same stood dismissed. The assessee is therefore before us in this revision petition.

(3.) THE assessee has framed the following questions of law in the revision petition for our consideration: