Special reassessment limit bars use of revisional power to tax escaped turnover after limitation expires.

A Sales Tax Officer acted within delegated authority to seize account books where the Commissioner had by written order delegated powers under section 15(3), so the seizure challenge failed. Escaped turnover could not be brought to tax through revisional power after the three-year limitation under the special reassessment provision had expired, because section 11A specifically governed escaped turnover and could not be bypassed by section 22B. The revisional orders and consequential fresh assessment were therefore quashed, while the seizure was upheld.

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Issues: (i) Whether the Sales Tax Officer was authorised to seize the assessee's account books under the delegated powers; (ii) Whether escaped turnover could be reassessed by invoking the revisional power after the limitation period prescribed for reassessment had expired.

Issue (i): Whether the Sales Tax Officer was authorised to seize the assessee's account books under the delegated powers.

Analysis: The Commissioner had, by a written order, delegated to officers of the relevant rank his powers under section 15(3) of the Act. On that basis, the Sales Tax Officer acted within the delegated authority when he seized the account books. The challenge to the seizure on the ground of lack of authority therefore failed.

Conclusion: The seizure of the account books was held to be valid and within authority.

Issue (ii): Whether escaped turnover could be reassessed by invoking the revisional power after the limitation period prescribed for reassessment had expired.

Analysis: Section 11A specifically governed reassessment of turnover that had escaped assessment, and it carried a limitation of three calendar years from the expiry of the relevant period. Section 22B conferred revisional power where an order in the record was erroneous and prejudicial to revenue, but that power could not be used to tax escaped turnover after the special reassessment period under section 11A had lapsed. The Commissioner's orders were, in substance, made to bring escaped sales to tax, and one such order was passed after the expiry of the statutory period.

Conclusion: The revisional orders and the consequential fresh assessment were held to be illegal and quashed.

Final Conclusion: The petition succeeded only to the extent of invalidating the revisional and fresh-assessment proceedings founded on the belated action for escaped turnover, while leaving the seizure issue against the petitioner.

Ratio Decidendi: Where a special reassessment provision specifically covers escaped turnover and prescribes a limitation period, the revenue cannot bypass that regime by resorting to general revisional power after limitation has expired.

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