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S. Sankarasubban. J.

1. Petitioner is Geo Seafoods. It is a proprietory concern with effect from December 1, 1989. Prior to that date, it was a firm in which the present proprietor was the managing partner. The firm was registered under the Kerala General Sales Tax Act. The firm was dissolved in the year 1989. Afterwards, the business was being continued as a proprietory concern with fresh registration number.

2. The firm had filed returns under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act") for the periods from 1974-75 to 1989-90. But they had not been finalised so far. Petitioner received a notice dated June 2, 1993 from the Sales Tax Officer, Second Circle, Mattancherry, Kochi, directing it to produce the accounts and other documents relating to the periods from 1974-75 to 1992-93 for finalisation of the assessment. Exhibit P1 is the copy of the notice. It is stated in the notice that since the documents were not produced, the turnover will be determined to the best of judgment. Petitioner gave reply to exhibit P1 by means of exhibit P2. In exhibit P2, it is stated that the accounts for the years from 1974-75 to 1976-77 were with the Income-tax Department as a result of search and seizure made by it. The Income-tax Department had taken away all the records such as bills, invoices, vouchers, agreements, etc. Petitioner does not have the account records up to the year 1988-89. Petitioner brought to the notice of the authorities Rule 32(21) of the Kerala General Sales Tax Rules, 1963 (hereinafter referred to as "the Rules"), which reads thus :