N NAGENDRA RAO AND CO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) two tax revision cases are preferred against the common order of the Sales Tax Appellate Tribunal. The assessment year concerned is 1962-63. The petitioner is a dealer in fertilizers and cement. On 19/07/1963, his premises were inspected and certain incriminating material was seized. For the said assessment year, the total turnover was determined at Rs. 4,05,520 which included the turnover added on the basis of the seized material. Penalty was levied at one and half times the tax, which was the maximum permissible as the law then stood. The petitioner preferred two appeals which were allowed and the matter remanded for further enquiry. On this occasion, a partial relief was granted to the petitioner according to which the tax payable came to Rs. 2,913.00 and the penalty thereon, at one and half times, to, Rs. 4,386. The petitioner again appealed to the Assistant Commissioner who, by his order dated 16/01/1970, partly allowed the appeals. He reduced the tax by Rs. 246 and the penalty was also correspondingly reduced. No appeal was preferred by the department; only the assessee filed appeals to the Tribunal.

(2.) It is unnecessary to mention the several facts and events that took place thereafter. Suffice it to say, that in the order under revision, the Tribunal dismissed the appeals. Of the two T.R.Cs., one pertains to the assessment and the other to the levy of penalty.

(3.) Shri S. R. Ashok, the learned counsel for the petitioner, contended in T.R.C. No. 19 of 1980 that the Tribunal has ignored the partial relief which was granted by the first appellate authority by its order dated 16/01/1970, and that, in any event, the relief so granted cannot be ignored or excluded from consideration. We find that this contention has to be given effect to. Accordingly, the tax payable gets reduced to Rs. 2,667.