Judgement

S. R. DAS, J. - On 28-11-1947, the appellant Hoosein Kasam Dada (India) Ltd., (hereinafter referred to as the assessee) submitted to the Sales Tax Officer, Akola, a Sales Tax return in Form IV for the first quarter. Notice in Form XI calling upon the assessee to produce evidence in support of the said return having been issued by the Sales Tax Officer, the assessee produced is account books. Not being satisfied by the inspection of the account books as to the correctness of the return and being of opinion that the taxable turnover exceeded rupees two lacs the Sales Tax officer submitted the case to the Assistant Commissioner Sales Tax, Amravati, for assessment. On 25-1-1949 the Assistant Commissioner issued a fresh notice in Form XI under S. 11 and fixed the case for disposal on 5-2-1949. After various adjournments and proceedings to which it is not necessary to refer the hearing commenced on 9-6-1949 when an agent of the assessee appeared with books of account of the Akola Branch. Eventually after various further proceedings the Assistant Commissioner on 8-4-1950 assessed the assessee, to the best of his judgment, in the sum of Rs. 58,657-14-0 and a copy of the order in F