M. P. CHANDRAKANTARAJ URS, J. - This sales tax appeal is directed against the order dated December 19, 1986, made by the Commissioner of Commercial Taxes in Karnataka, Bangalore, in the exercise of his suo motu power of revision under section 22-A of the Karnataka Sales Tax Act, 1957 (hereinafter referred to us "the Act").

2. The facts leading to the appeal, may be briefly stated and they are as follows :

The appellant is a registered partnership firm and a dealer in electrical goods registered as such under the Act. For the assessment year April 1, 1982 to March 31, 1983, he filed return showing total turnover in the sum of Rs. 8,66,113.01 and taxable turnover at Rs. 4,16,319.12. He disclosed the tax collected by him at Rs. 38,024.22. The assessing authority, namely, the Commercial Tax Officer, I Circle, Hubli, on verification of the books of accounts by the assessee found certain discrepancies which he listed (five in number) as at annexure C - the Commercial Tax Officer's order annexed to the memorandum of appeal. They were :

(1) Out of the purchases of Rs. 8,41,243.95 actually made, the entries to the tune of Rs. 22,897.29 were left out.

(2) Purchases of P.V.C. pipes m