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
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
turnovers in question constituted
'information' to the assessing authority from which he could
be satisfied that the turnovers had escaped assessment. It
would ... time a return of
his turnover for a year and, therefore, there was no
assessment made, the turnover escaped assessment. It was
observed therein
November 21, 1956 when the States
were recognised if any turnover had escaped assessment and
provisions of sub- sections ... having created a
special jurisdiction to assess or re-assess an escaped
turnover, the legislature permitted that salutary
jurisdiction to be defeated by the device
even
partially,although the justification for re-
assessment arises because of turnover escaping
assessment in a limited field or only with
respect to a part ... matters in respect of which
there Ls no allegation of the turnover
escaping assessment. As it Ls, we find that
in the present case
Mysore Sales Tax Act 1957 in respect of an escaped
turnover--Whether initial assessment Order or an order made
under s. 12A is the starting ... survive even partially although the justification
for dessessment arises because of turnover escaping assess-
ment in a limited field or only with respect
officer
thought that the turnover for the year 1957-58 was
underestimated and that 'some turnover had escaped assess-
ment. He accordingly issued ... turnover determined in the exparte orders of
the year 1956-57 and 1957-58 was estimated at
a lesser amount and thus some turnover escaped
according to law. The rule which confers power to assess escaped turnover is normally to be exercised "on matters de hors the record ... expressly deal with the power and procedure for assessment of escaped turnover but the Legislature has left it to be dealt with by statutory rules
those cases there were specific
and separate provisions which enabled escaped turnover or
income being brought to tax after following a special
procedure. In Dhanalakshimi ... escaped income to be brought to tax. In the Act
before us, however there are no separate or specific
provisions for assessment of` escaped turnover
