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1 - 3 of 3 (0.20 seconds)A. Velayutha Raja, Raja Engineering ... vs Board Of Revenue (Ct), Madras on 11 November, 1969
7. Even the second preliminary objection, according to the learned counsel for the appellant has been answered by the same Division Bench in Velayutha Raja v. Board of Revenue (C.T.) [1970] 26 STC 176 (Mad.). Dealing with the powers of the Board of Revenue, now exercisable by the Joint Commissioner under section 34 of the Act and the relevant provisions of the Act, the learned counsel referred to the following observations of the Bench :
State Of Kerala vs K. M. Charia Abdullah & Co on 5 October, 1964
[1970] 26 STC 176, which relied upon the law laid down by the Supreme Court in State of Kerala v. Cheria Abdulla & Co. [1965] 16 STC 875, and the safeguards provided in the said judgment by the Apex Court. The Division Bench held that the revisional powers exercised under section 34 of the Act are subject to the other provisions of the Act and, therefore, the best judgment assessment or an original assessment on the ground of escapement of turnover, cannot be made in exercise of the powers under section 34 of the Act. The Bench opined :
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