proposal notice that the assessee requested for an adjournment and the same was allowed. But they failed to turn up. Therefore the Officer, who had imposed penalty, made verification of the complete materials recovered at the time of inspection and arrived at a prima facie conclusion that the assessee had failed to maintain complete books of accounts in the regular course of business and the turnover disclosed was not true and complete. Alleging that the assessee had violated the statutory provisions of the KVAT Act in failing to maintain complete and correct books of accounts and attempted to deflate the sales turnover with malafide intention to evade payment of tax, the penalty was proposed. In Ext.P2 proposal notice, the assessee was directed to file objection if any against the proposal, within 15 days of receipt of the notice. He was also given an opportunity of personal hearing at 11.00 a.m on 23.04.2018. According to the appellant, he submitted Ext.P3 objection to the proposal notice. Evidently the assessee made a request to invoke the provisions relating the compounding of the offence. It is also evident that the assessee made a further request to the authority concerned to make a proper verification of the books of accounts along with the impounded documents in order to avoid duplication or doubling of the entries. In the objection, the assessee has raised complaint that the impound
