Reassessment under a different head does not trigger Section 16(1)(b) unless the original assessment used a lower rate.

Section 16(1)(b) operates only where an assessment has been made at a rate lower than the rate at which the turnover ought to have been assessed. Where the revenue instead seeks to reopen the matter by proceeding under a different head of assessment, the provision does not apply. On the stated facts, the assessment was not made at a lower rate, so the attempted reassessment fell outside the scope of Section 16(1)(b).

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Issues: Whether Section 16(1)(b) applied where the assessment was not made at a rate lower than the assessable rate, but the revenue sought to reassess the turnover under a different head.

Analysis: The provision was held to operate only when an assessment had been made at a rate lower than the rate at which the turnover ought to have been assessed. On the facts, the assessment was not at a lower rate; the attempt was in substance to reopen the matter by proceeding under a different head of assessment.

Conclusion: Section 16(1)(b) was held inapplicable, and no interference with the judgment under appeal was warranted.

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