The Judgment of the Court was delivered by

ANSARI, C.J. - The revision petitioner is a firm dealing in copra, pepper and other commodities, which had, for the assessment year 1957-58, furnished returns showing a net turnover of Rs. 13,241-84, and claimed exemption on Rs. 2,85,700-23, representing local sales covered by the licence. The Sales Tax Officer has rejected the returns, and has made assessment on the basis of the report by the Intelligence Officer, who had inspected the dealer's shop on 13th January, 1958. On that day the officer had recovered account sheets marked 'A', 'B', vouchers marked 'C' to 'J', and torn pieces of vouchers marked 1 to 127. It is admitted that the dealer's account books do not show the purchase of copra, evidenced by discarded account books and the torn vouchers; and on the basis of the aforesaid evidence, the taxing authorities have made the following addition to the copra account of the revision petitioner.

Copra sales from April 1, 1957 to September 30, 1957. Rs. 12,965-00 Addition on basis of what was recovered by the Intelligence Officer on the date of his surprise visit.