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R. Sundaresa Iyer and Sons Vs. Board of Revenue (C.T.) and anr. - Court Judgment

LegalCrystal Citation
SubjectOther Taxes
CourtChennai High Court
Decided On
Case NumberWrit Petition No. 1999 of 1970
Judge
Reported in[1971]28STC430(Mad)
AppellantR. Sundaresa Iyer and Sons
RespondentBoard of Revenue (C.T.) and anr.
Advocates:C. Venkataraman, Adv.
DispositionPetition dismissed
Excerpt:
- - but they failed......called for but after a consideration of it, the department declined to accept it. the appellant had the further opportunity of presenting his case in the revision petitions. but they failed. we are unable to see any error. the apprehension of the petitioner is that the findings in the compounding proceedings might prejudice it in the assessment proceedings. we do not think that this will be necessarily so. the facts found in the compounding proceedings may not by themselves be material in the assessment proceedings. the assessing authority will have to rest the assessment in the light of the materials themselves which he will have to judge with a fresh mind.2. on that view, the petition is dismissed.
Judgment:
ORDER

Veeraswami, C.J.

1. Certain irregularities were discovered on a surprise inspection in the business premises of the petitioner which amounted to an offence. The petitioner had an option whether to face prosecution or to compound. It chose the latter and paid a fine of Rs. 750. Its explanation had been called for but after a consideration of it, the department declined to accept it. The appellant had the further opportunity of presenting his case in the revision petitions. But they failed. We are unable to see any error. The apprehension of the petitioner is that the findings in the compounding proceedings might prejudice it in the assessment proceedings. We do not think that this will be necessarily so. The facts found in the compounding proceedings may not by themselves be material in the assessment proceedings. The assessing authority will have to rest the assessment in the light of the materials themselves which he will have to judge with a fresh mind.

2. On that view, the petition is dismissed.


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