Delayed return accepted as original assessment, not escaped turnover, so the special limitation for reassessment does not apply.

A delayed return accepted by the assessing authority is treated as an original assessment under section 9 of the Madras General Sales Tax Act, not as an escaped-turnover proceeding under rule 17(1) of the Madras General Sales Tax Rules, 1939. Section 9 applies where a valid return is before the officer, and no separate limitation governs completion of that assessment once the return is accepted. Rule 17(1) is confined to turnover that escaped assessment because it was not before the officer due to inadvertence, omission, or concealment. On the stated facts, the assessee's voluntary return was accepted, so the escaped-assessment limitation did not apply and the assessment made by the Commercial Tax Officer was restored.

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Issues: Whether a return filed by a dealer after the prescribed time, but accepted by the assessing authority, is to be treated as an original assessment under section 9 of the Madras General Sales Tax Act or as an assessment of escaped turnover under rule 17(1) of the Madras General Sales Tax Rules, 1939.

Analysis: Section 9 contemplated assessment on the basis of a return that is correct and complete, and no period of limitation was prescribed for completing such an assessment once a valid return was before the assessing authority. Rule 17(1) applied only where turnover had escaped assessment, that is, where it was not noticed because it was not before the officer by reason of inadvertence, omission, or deliberate concealment. A return filed late could still be accepted if the delay was condoned expressly or impliedly; in that event the assessment remained an original assessment. On the facts, the assessee voluntarily submitted the return, it was accepted, and the case did not fall within the statutory concept of escaped assessment.

Conclusion: The assessment was not governed by rule 17(1) and the limitation in that rule did not apply; the Tribunal's view was erroneous and the assessment made by the Commercial Tax Officer stood restored.

Ratio Decidendi: Where a delayed return is accepted by the assessing authority, the resulting assessment is an original assessment under section 9 and not an escaped-assessment proceeding under rule 17(1), so the special limitation for escaped turnover has no application.

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