{"id":181051,"date":"1971-09-16T00:00:00","date_gmt":"1971-09-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-madras-vs-s-g-jayaraj-nadar-sons-on-16-september-1971"},"modified":"2015-03-25T13:56:26","modified_gmt":"2015-03-25T08:26:26","slug":"state-of-madras-vs-s-g-jayaraj-nadar-sons-on-16-september-1971","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-madras-vs-s-g-jayaraj-nadar-sons-on-16-september-1971","title":{"rendered":"State Of Madras vs S. G. Jayaraj Nadar &amp; Sons on 16 September, 1971"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">State Of Madras vs S. G. Jayaraj Nadar &amp; Sons on 16 September, 1971<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1971 AIR 2405, \t\t  1972 SCR  (1) 751<\/div>\n<div class=\"doc_author\">Author: A Grover<\/div>\n<div class=\"doc_bench\">Bench: Grover, A.N.<\/div>\n<pre>           PETITIONER:\nSTATE OF MADRAS\n\n\tVs.\n\nRESPONDENT:\nS.   G. JAYARAJ NADAR &amp; SONS\n\nDATE OF JUDGMENT16\/09\/1971\n\nBENCH:\nGROVER, A.N.\nBENCH:\nGROVER, A.N.\nHEGDE, K.S.\n\nCITATION:\n 1971 AIR 2405\t\t  1972 SCR  (1) 751\n\n\nACT:\nMadras\tGeneral Sales Tax Act, 1959-Penalty under s.  levied\nonly when best judgment assessment is made under s.12(3).\n\n\n\nHEADNOTE:\nThe assessee was a dealer in motor vehicles and spare  parts\nand cartain other goods.  During the assessment\t proceedings\nunder  the Madras General Sales Tax Act, 1959 it  was  found\ninter alia that the assessee had not included in the monthly\nreturn\tin  Form  A-2,\tthree  items  of  turnover,  namely,\ndelivery charges relating to motor vehicles purchased by the\nassessee  from Calcutta dealers, sales of motor\t parts,\t and\nsales  of  firewood.  Assessment was  made  overlooking\t the\nassessee's  objections in respect of the inclusion of  these\nitems  in  the turnover.  The Commercial  Tax  Officer\talso\nimposed\t penalty on the assessee.  The\tAppellate  Assistant\nCommissioner  reduced the penalty to a nominal figure.\t The\nBoard of Revenue set aside the appellate order holding\tthat\nassessee did not deserve lenient treatment.  The High  Court\nin reference held that penalty was leviable only in  respect\nof  the\t second\t item in respect of which  a  best  judgment\nassessment had been made but not in respect of the first and\nthird items in respect of Which the figures in the books had\nbeen accepted.\tIn appeal by the Revenue,\nHELD : The High Court came to the correct conclusion because\nsub-ss.\t (2).  and (3) of s. 12 have to\t be  read  together.\nSub-section  (2) empowers the assessing authority to  assess\nthe  dealer to the best of its judgment in the events :\t (i)\nif  no return has been submitted by the dealer under  sub-s.\n(1)  within  the prescribed period and (ii)  if\t the  return\nsubmitted  by  him appears to be incomplete  and  incorrect.\nSubsection (3) empowers the assessing authority to levy\t the\npenalty\t only when it makes an assessment under sub-s.\t(2).\nIn  other  words when the assessing authority has  made\t the\nassessment to the best of its judgment it can le a  penalty.\nWhen  account  books are accepted along with  other  recordr\nthere\tcan  be\t no  ground  for  making  a  best   judgment\nassessment. [753 C-G]\n<a href=\"\/doc\/1250560\/\">State of Kerala v. C. Velukutty,<\/a> 17 S.T.C. 465, referred to.\nIn  the present case the High Court rightly found  that\t the\nturnovers  involved  in the first and third items  were\t not\ndetermined  on\tthe basis of any estimate of  best  judgment\nsince  the  quantum of turnovers in respect  of\t both  these\nitems were based on the assessee's books.  The penalty\tthus\ncould  not be levied in respect of these two items. [753  H-\n754 B]\nThe appeal must accordingly fail.\n\n\n\nJUDGMENT:\n<\/pre>\n<p>CIVIL  APPELLATE  JURISDICTION : Civil Appeal  No.  1404  of<br \/>\n1969.\n<\/p>\n<p>Appeal\tby special leave from the judgment and\torder  dated<br \/>\nJuly 4, 1967 of the Madras High Court in Tax Case No. 210 of<br \/>\n1964.\n<\/p>\n<p><span class=\"hidden_text\">752<\/span><\/p>\n<p>S.   T.\t Desai,\t A.  V. Rangam and  A.\tSubashini,  for\t the<br \/>\nappellant.\n<\/p>\n<p>T.   A&#8217;. Ramachandran, for the respondent.<br \/>\nThe Judgment of the Court was delivered by<br \/>\nGrover,\t J. This is an appeal from a judgment of the  Madras<br \/>\nHigh  Court  in a matter arising out of the  Madras  General<br \/>\nSales Tax Act 1959, hereinafter called the &#8220;Act&#8221;.<br \/>\nThe  assessee is a dealer in motor cars,  trucks,  scooters,<br \/>\nmotor  spare parts and certain other goods.  He\t returned  a<br \/>\nturn,.over of Rs. 42,09,912.12 for the assessment year 1961-\n<\/p>\n<p>62.   The  Commercial Tax Officer on  scrutiny\tof  accounts<br \/>\ndetermined  the\t turnover at Rs.  68,06,331.49.\t During\t the<br \/>\nassessment  proceedings it was found that the  assessee\t had<br \/>\nnot included in the monthly return in Form A-2, three  items<br \/>\nof  turnover.\tThe  first  was a  sum\tof  Rs.\t 1,95,311.21<br \/>\nrelating to delivery charges which the assessee had paid  to<br \/>\ncertain Calcutta dealers from whom he had made purchases  of<br \/>\ncars,  trucks,\tscooters etc.  The second item\twas  of\t Rs.<br \/>\n2,21,247.97 which related to the sales of motor parts.\t The<br \/>\nthird item was of Rs. 1,56,539.25 being the aggregate of the<br \/>\nsale proceeds of firewood.  The assessing authority served a<br \/>\nnotice on the assessee to show cause why these items  should<br \/>\nnot be brought to tax.\tThe assessee filed objections  which<br \/>\nwere  rejected.\t  The  assessing authority  found  that\t the<br \/>\ndelivery  charges paid by the assessee were included in\t the<br \/>\ncost price when the cars, trucks, scooters etc. were sold by<br \/>\nit and sales tax at 7% had been collected by the assessee on<br \/>\nthe  delivery  charges.\t As regards the second item  it\t was<br \/>\nheld  that  the\t assessee had failed  to  maintain  separate<br \/>\naccounts contrary to the rules in respect of the first sales<br \/>\nof  parts and as it was not possible to separate  the  first<br \/>\nsales  from the general entries in the account books it\t was<br \/>\nnecessary   to\tmake  assessment  on  last  judgment.\t The<br \/>\nassessment  was completed but certain penalty was levied  On<br \/>\nthe,  assessee.\t  The  assessee appealed  to  the  Appellate<br \/>\nAssistant Commissioner who took the view that the failure of<br \/>\nthe assessee to disclose the taxable turnover in the monthly<br \/>\nreturns was due to a bona fide impression on the  assessee&#8217;s<br \/>\npart  that  it would be sufficient if correct  figures\twere<br \/>\nfurnished  at  the  time  of  the  final  assessment.\t He,<br \/>\ntherefore, imposed a nominal penalty.  The Board of  Revenue<br \/>\nin  exercise of its power under S. 34 of the Act  set  aside<br \/>\nthe   order   of  the  Appellate   Assistant   Commissioner.<br \/>\nAccording  to  the  Board&#8217;s  findings  the  failure  of\t the<br \/>\nassessee to disclose the turnover in question was deliberate<br \/>\nand  called for no lenient treatment.  An appeal  was  filed<br \/>\nagainst the order of the Board of Revenue to the Madras High<br \/>\nCourt.\t The  High Court allowed the appeal so\tfar  as\t the<br \/>\nfirst and third items were concerned.  As regards the second<br \/>\nitem it decided against the assessee.\n<\/p>\n<p><span class=\"hidden_text\">753<\/span><\/p>\n<p>Section 12(2) of the Act is in the following terms<br \/>\n\t      &#8220;If no return is submitted by the dealer under<br \/>\n\t      subsection  (1) within the prescribed  period,<br \/>\n\t      or if the return, submitted by him appears  to<br \/>\n\t      the  assessing authority to be  incomplete  or<br \/>\n\t      incorrect,  the  assessing  authority   shall,<br \/>\n\t      after  making such enquiry as it may  consider<br \/>\n\t      necessary,  assess the dealer to the  best  of<br \/>\n\t      its judgment :\n<\/p>\n<p>\t      Provided that before taking action under\tthis<br \/>\n\t      subsection   the\tdealer\tshall  be  gives   a<br \/>\n\t      reasonable   opportunity\t of   proving\t the<br \/>\n\t      correctness  or  completeness  of\t any  return<br \/>\n\t      submitted by him&#8221;.\n<\/p>\n<p>The  question is whether penalty can be levied while  making<br \/>\nthe assessment under sub-s. (2) of the above section  merely<br \/>\nbecause an incorrect return has been filed.  The High  Court<br \/>\nwas of the view that it is only if the assessment has to  be<br \/>\nmade, to the best of the judgment of the assessing authority<br \/>\nthat  penalty can be levied.  It seems to us that  the\tHigh<br \/>\nCourt came to the correct conclusion because sub-ss. (2) and<br \/>\n(3)  have to be read together.\tSubsection (2) empowers\t the<br \/>\nassessing authority to assess the dealer to the best of\t its<br \/>\njudgment in two events; (i) if no return has been  submitted<br \/>\nby the dealer under sub-s. (1) within the prescribed  period<br \/>\nand  (ii)  if  the return submitted by him  appears  to\t be-<br \/>\nincomplete  or\tincorrect.   Sub-section  (3)  empowers\t the<br \/>\nassessing  authority to levy the penalty only when it  makes<br \/>\nan  assessment\tunder sub-s. (2).  In other words  when\t the<br \/>\nassessing  authority has made the assessment to the best  of<br \/>\nits judgment, it can levy a penalty.  It is well known\tthat<br \/>\nthe best judgment assessment has to be on an estimate  which<br \/>\nthe assessing authority has to make not capriciously but  on<br \/>\nsettled and recognised principles of justice.  An element of<br \/>\nguess  work  is\t bound\tto  be\tpresent\t in  best   judgment<br \/>\nassessment  but\t it  must have a reasonable  nexus,  to\t the<br \/>\navailable material and the circumstances of each case.\t<a href=\"\/doc\/1250560\/\">(See<br \/>\nThe  State  of Kerala v. C. Velukutty)<\/a>\t(1)   Where  account<br \/>\nbooks are accepted along with other records there can be  no<br \/>\nground for making a best judgment assessment.<br \/>\nIn the present case the High Court found that the  turnovers<br \/>\ninvolved  in  the  first  and  the  third  items  were\t not<br \/>\ndetermined  on the basis of any estimate of  best  judgment.<br \/>\nThe quantum of turnovers in respect of both these items were<br \/>\nbased  on the assessee&#8217;s account books.\t It has almost\tbeen<br \/>\nconceded  on  behalf  of  the Revenue  before  us  that\t the<br \/>\ndetermination of the turnovers relating to the aforesaid two<br \/>\nitems was made from the entries in the books<br \/>\n(1) 17 S.T.C. 465.\n<\/p>\n<p>14-L3SupCI\/72<br \/>\n<span class=\"hidden_text\">754<\/span><br \/>\n,of account of the assessee.  The true position,  therefore,<br \/>\nwas  that ,certain items which had not been included in\t the<br \/>\nturnover  shown\t in the returns filed by the  assessee\twere<br \/>\ndiscovered  from  his own account books\t and  the  assessing<br \/>\nauthority  included those items in his total turnover.\t For<br \/>\nthese  reasons the High Court was justified in holding\tthat<br \/>\nthe assessment of the first and the third items could not be<br \/>\nregarded as based on best judgment.  The penalty thus ,could<br \/>\nnot be levied in respect of those two items.<br \/>\nIn  the\t result the appeal fails and it\t is  dismissed\twith<br \/>\ncosts.\tG.C. Appeal dismissed.\n<\/p>\n<p><span class=\"hidden_text\">755<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India State Of Madras vs S. G. Jayaraj Nadar &amp; Sons on 16 September, 1971 Equivalent citations: 1971 AIR 2405, 1972 SCR (1) 751 Author: A Grover Bench: Grover, A.N. PETITIONER: STATE OF MADRAS Vs. RESPONDENT: S. G. JAYARAJ NADAR &amp; SONS DATE OF JUDGMENT16\/09\/1971 BENCH: GROVER, A.N. BENCH: GROVER, A.N. HEGDE, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-181051","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Madras vs S. G. 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