basis
of the undisputed escape in the amount of Rs.
31,171.28 by. adopting the said amount of:
escaped turnover as the measure for
determining ... much turnover had escaped assessment during a
period of 19 days. On the basis of that material he
estimated the escaped turnover for the entire
CITATOR INFO :
D 1976 SC1545 (18)
ACT:
Sales Tax-Escaped turnover-Issue of notice by Deputy
Commissioner-Jurisdiction-Rules, if ultra vires-Madras
General Sales ... Commissioner of Commercial Taxes issued a notice proposing
to determine the escaped turnover for the period of
assessment and in pursuance of this notice
saying that Rule 14(2) deals with escaped assessments and Rule 17(1) with escaped turnovers, notwithstanding that the latter also would mean that ... assessment is that of "turnover" and not, be it noted, an assessment. "Turnover" escapes when it is not noticed
payable on
any such turnover......."
Under this section if the turnover of a dealer during any
period has escaped assessment, the Commissioner ... Sales
Tax Officer to proceed to assess or reassess certain
turnover, including turnover which escaped assessment,
within three years from the expiry of that period
assessment notices/assessment orders issued to
them to complete assessments of escaped turnover by invoking the
provisions of Section 42(3) of the Kerala Value ... assess such turnover as
has escaped assessment to tax in an earlier assessment. The power
to assess escaped turnover under Section 25 has, however
years provided for in Section 16 of the Act for assessing escaped turnover. This contention was apparently made because the proceedings initiated by the Board ... Section 16 of the Act from the year of escape, for making exigible escaped turnover. In the instant case the year of escarpment or assessment
basis of the undisputed escape in the amount of Rupees 31,171.28 by adopting the said amount of escaped turnover as the measure for determining ... assessee to satisfy that no turnover has escaped assessment or that the escaped turnover is of a certain magnitude. If the assessee fails to discharge
ground that at the time of re-assessment of the escaped turnover on the basis of best judgment, the turnover was indicated and this ... turnover and wrong availment of ITC. Sub clause (a) of section 27(1) provides for cases where whole or part of the turnover has escaped
view of the Full Bench would be cases of escaped assessment and not escaped turnover should, after the judgments of the Supreme Court be viewed ... saying that Rule 14(2) deals with escaped assessments and Rule 17(1) with escaped turnovers, notwithstanding that the latter also would mean that
therein that "rule 14(2) deals with escaped assessments and rule 17(1) with escaped turnovers, notwithstanding that the latter also would mean that ... giving wider meaning to the word "escaped" differed from its earlier view wherein the escaped turnover was given restricted meaning while considering
