Escaped turnover reassessment turns on jurisdiction after appeal, with the appellate authority becoming competent under the statutory scheme.

Where an assessment under section 11 has already been appealed, escaped turnover must be dealt with under the statutory scheme that vests jurisdiction in the appellate authority, not the original assessing authority. Rule 17(1) requires the original authority to issue notice on discovery of escaped turnover, but rule 17(1-A) read with rule 17(3-A) places the reassessment function with the appellate authority once the original assessment has been appealed. Because the reassessment was completed by the Deputy Commercial Tax Officer instead of the authority vested with jurisdiction, the reassessment order was invalid and the jurisdictional challenge succeeded.

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Issues: Whether, after an appeal had been preferred against the original assessment under section 11, the escaped turnover could be assessed by the original assessing authority under rule 17(1), or whether the records had to be submitted to the appellate authority which alone was competent to make the reassessment under rule 17(1-A).

Analysis: Rule 17(1) dealt with turnover that had escaped assessment and required the original assessing authority to issue notice when such escape was discovered. Rule 17(1-A) had to be read with rule 17(3-A), and where an order had already been passed under section 11 in respect of the original turnover, the appellate authority became the assessing authority for the escaped turnover. On that construction, the duty of the original assessing authority was only to issue notice and transmit the records to the Commercial Tax Officer. Since that procedure was not followed, the reassessment was not made by the authority vested with jurisdiction.

Conclusion: The reassessment order was invalid because the Deputy Commercial Tax Officer lacked jurisdiction to complete it after the earlier appeal under section 11.

Final Conclusion: The petition was correctly dismissed, and the assessee succeeded on the jurisdictional challenge to the escaped-assessment order.

Ratio Decidendi: Where an assessment has already been subjected to appeal under section 11, the statutory scheme may vest jurisdiction to reassess escaped turnover in the appellate authority, and the original assessing authority cannot complete the reassessment contrary to that scheme.

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