time only
upto 31.03.2017 to issue the notice for assessment of escaped
turnover, and in this case, the notice was issued only ... escaped turnover:- (1) Where for any
reason the whole or any part of the turnover of business of a dealer
has escaped assessment
received towards exports. A
notice had been issued proposing assessment of escaped turnover. This
notice was dated 27.03.1998.
3. Despite objections, an assessment had come ... escaped turnover. – (1) (a)
Where, for any reason, the whole or any part of the
turnover of business of a dealer has escaped assessment
calculated from the expiry of the period in
regard whereto any turnover has escaped
assessment. As the unit of assessment is a quarter,
the period ... notice dated 23.07.2014 clearly shows an intention to levy tax on
escaped turnover and the proposal to levy penalty under Section
Section 40 of the ACT, 2003 provides that
"40. Turnover escaping assessment: (1) Where after a dealer is assessed
under section ... Section 40 of the Act,2003 dealing with turnover escaping assessment provides
that for invoking the powers under Section 40 of the Act, a dealer
reads as below:
"29. Assessment of tax of turnover escaped from assessment.- (1) If the assessing authority has reason to believe that the whole ... sweeping allegation of escapement of "tax" but, on a specific allegation of escapement from assessment of any turnover of a dealer etc. based
formation of opinion of the
materials available for the purpose of escaped turnover assessment
under Section 43 of the OVAT Act basing on the materials ... been escaped from such
assessment for the purpose of formation of opinion in order to
proceed for the purpose of escaped turnover assessment
assessment that
notice dated 04.12.2020, wherein, the respondent had
proposed to revised the escaped turnover as Rs.17,12,472/- instead ... discussion on the limitation and a conclusion that there was a escaped
turnover there is no clear discussion as to how the proposal contained
during the tendency of
any proceedings of assessment or reassessment of turnover
escaping assessment, the Commissioner is of the opinion that
for the purpose ... during the pendency of
any proceedings of assessment or reassessment of turnover
escaping assessment. However, the order of provisional
attachment can be passed
during the tendency of
any proceedings of assessment or reassessment of turnover
escaping assessment, the Commissioner is of the opinion that
for the purpose ... during the pendency of
any proceedings of assessment or reassessment of turnover
escaping assessment. However, the order of provisional
attachment can be passed
calculated from the expiry of the period in
regard whereto any turnover has escaped
assessment. As the unit of assessment is a quarter ... Sales Tax Act, 1950, to the dealer to assess the turnover which
had escaped assessment.
47. Relevant provisions read as under :-
Section
