GOVERNMENT OF KARNATAKA

(Department of Commercial Taxes)

NO.ADCOM/ENF/SZ/AC-V/INS- 14/13-14 Office of the Addl. Commissioe! of
Comme!ci"l #"$es %Efo!cemet&'
So(th Zoe' V.#.).II' *th Floo!' +,
Feet -o"d' Ne"! N"tio"l G"mes
.o(si/ Com0le$' Vi1e2 N"/"! 3ost'
)o!"m"/"l"' 4"/"lo!e.45.
D"ted 67-,1-6,14
CATEGORY: B
INTELLIGENCE REPORT
1 Name and address of the
dealer
M/s. Sha Vasthimal Banaji & Co.
154/55, A.S. Char Street,
BVK Ien!ar "oad,Ban!alore#5$
% Additional &la'es ins&e'ted Nil
$ (IN %))1*1$%45*
Assi!nment No. 15+5$,+%/%,#*)#%*1$
4 -ate of ins&e'tion %.#*)#%*1$
5 Nat/re of 0/siness (raders in ele'tri'al !oods and a&&lian'es
. Boo1s of a''o/nts &rod/'ed
for 2erifi'ation
3/r'hase and sales re!ister, 3/r'hase and
sales in2oi'es, VA( ret/rns
, Boo1s of a''o/nts sei4ed Nil
+ 3eriod to 5hi'h the re&ort is
related
1$#14 /nder KVA( A't
) Name & desi!nation of the
Ins&e'tin! 6ffi'er
Sri M.B.7arish0a0/
ACC(89nf:#V, S;, Ban!alore.
1* Name & desi!nation of the
&erson in 'har!e
Sri -inesh <ain, &erson in#'har!e
BRIEF DETAILS OF THE INSPECTION:
(he &la'eof 0/siness of the a0o2e dealer 5as ins&e'ted on %.#*)#%*1$. At
the time of ins&e'tion Sri -inesh <ain, &erson in'har!e 5as &resent, &rod/'ed
the 0oo1s of a''o/nts and attended to the entire ins&e'tion &ro'eedin!s.
Contd=.%/#
As 0e! the "ssi/met "llotted "d iss(ed' the 0l"ce of 8(siess 9"s
is0ected o 6*-,7-6,13. O the d"te of is0ectio the m""/e! of the coce! S!i.
Diesh :"i 0e!so ich"!/e 9"s 0!eset..e h"s 0!od(ced s"les "d 0(!ch"se !e/iste!s
"d 8ills. #he; "!e 1e!ified. #he 8(siess is medi(m "d the de"le! 0!oc(!es /oods f!om
loc"l de"le!s i m"<o!it; "d "lso i the co(!se of ite!st"te "lso.#he s"les i elect!ic"l
"00li"ces "!e loc"l "d t"$ collected . -et(!s "!e filed !e/(l"!l;. #he det"ils of 0h;sic"l
stoc2 of /oods held "t the tome of is0ectio 9"s t"2e "d the s"me 9"s com0"!ed 9ith
the 8oo2s of "cco(t 0!od(ced "t " l"te! d"te i office. #he det"ils "!e "s follo9s'
As per accounts:
O0ei/ stoc2 1"l(e = >.>? -s. *'13'4**-,,
14.>? -s. 1' 6*',3',47-,,
-------------------------
-s. 1'36'1*'>1>-,,
3(!ch"ses (0 to d"te of
Is0ectio 6*-,7-6,13
>.>? /oods -s. 1'>,'761-,,
14.>? -s. 1'+,'+4'>46-,,
-------------------------
-s. 1'+6'3>'4*3-,,
-------------------------
#ot"l -s. 3'14'>1'75+-,,
@ess S"les (0 to the d"te of is0ectio
>.>? /oods -s. 1'34'1,6-,,
14.>? -s. 1'*5'47'65>-,,
------------------
-s. 1'*+'+3'355-,,
@ess G.3 -s. +'34'>4,-,,
---------------------- -s. 1'*,'4+'+35-,,
>.6? "s 0e! t!"di/ "/c fo! 6,16-13 ----------------------
V"l(e of 0h;sic"l stoc2 "s o the
D"te of is0ectio
"s 0e! "cco(ts -s. 1'>4',3'141-,,
1"l(e of 0h;sic"l stoc2 "ct("ll; fo(d -s. 1'>1'67'6+,-,,
----------------------
Difference Rs !"#$"%&'())
((((((((((((((((((((((
I "dditio to the "8o1e the de"le! h"d sold old c"! fo! -s. +,',,,/- 9hich 9"s
0(!ch"sed fo! -s. 1'4,',,,/- #he de"le! is li"8le to 0"; t"$ o th"t s"le "lso. I
!es0ose to the otice iss(ed o the "8o1e lies the de"le! h"s !e0lied st"ti/ th"t the!e
is " miscl"ssific"tio i "!!i1i/ "t the diffe!ece i stoc2 to "little e$tet "d he h"s
"dmitted " li"8ilit; of -s. 37'*11/-.
the de"le! "/!eed the "8o1e "d disch"!/ed the t"$ 1ol(t"!il; th!o(/h DD No. >,33,6 d"ted 6,-
16-6,13 fo! -s. 4,',,,/- d!"9 o Co!0o!"tio 4"2' Cit; M"!2et 4!"ch 4"/"lo!e.
F!om the "8o1e' it is e1idet th"t' he is ot m"it"ii/ t!(e "d co!!ect 8oo2s of "cco(t
the!e8; cot!"1eed 0!o1isios of the Act. No-m"ite"ce of 0!o0e! 8oo2s of "cco(ts is " offece
0(ish"8le (de! Sectio 54%1& of the Act. #he!efo!e' o 0!o0ose to le1; 0e"lt; of -s.>,,,-,,' the de"le!
h"s "/!eed "d 0"id -s. >,,,/- 1ide -ecie0t No. 36+31 d"ted 1+-16- 6,13


I am for5ardin! here5ith the a0o2e information to /tilise the said
information 5hile 'on'l/din! the /re#assessment of the dealer. (he res/lt of
a'tion ta1en ma &lease 0e intimated to this offi'e for re'ords.
"e'ei&t of this re&ort ma &lease 0e a'1no5led!ed.
Asst. Commissioner of Commer'ial (a>es
89nfor'ement:#5 So/th ;one.,Ban!alore.
(o
(he <oint Commissioner of
Commer'ial (a>es8Admn.:
-i2isional Vat 6ffi'e#I
Ban!alore.
Co& to the ?V6 *1* for information.