Escaped turnover reassessment: special evasions officer held empowered under the Act despite general turnover-based allocation rules.

Section 14(4) of the Andhra Pradesh General Sales Tax Act empowered the assessing authority to reassess escaped turnover, and the statutory definition of that authority was broad enough to include a person duly authorised by Government. A Government notification validly authorised the Special Commercial Tax Officer (Evasions) to exercise assessing powers when suppression or omission was detected in investigation, and that special delegation was not inconsistent with rule 31's turnover-based allocation of assessing authority for general purposes. The special officer therefore had jurisdiction to assess escaped turnover, the Tribunal's contrary view failed, and the assessments were upheld in favour of the Revenue.

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Issues: Whether the Special Commercial Tax Officer (Evasions) had jurisdiction to reassess escaped turnover under section 14(4) of the Andhra Pradesh General Sales Tax Act despite the allocation of assessing authority in rule 31 of the Andhra Pradesh General Sales Tax Rules.

Analysis: The power to assess escaped turnover was conferred by section 14(4) on the assessing authority, and section 2(1)(b) defined that expression broadly to include any person authorised by the Government or other empowered authority. The Government notification specially empowered the Commercial Tax Officer appointed for investigation of evasions to exercise assessing powers where suppression or omission was detected or brought to notice. Rule 31, which assigned assessing authority for the purposes of that rule according to turnover limits, was held not to be inconsistent with the notification or to exclude the special officer's authority under section 14(4). The notification was read as permitting both the Deputy Commercial Tax Officer and the special evasions officer to act where escaped turnover came to notice in investigation.

Conclusion: The Special Commercial Tax Officer (Evasions) had jurisdiction to assess the escaped turnover, and the Tribunal's contrary view was ?

Final Conclusion: The revision succeeded, and the assessments made by the special officer were upheld, resulting in relief to the Revenue in all connected matters.

Ratio Decidendi: Where the statute confers power to assess escaped turnover on the assessing authority, a valid government notification may authorise a specially appointed officer to exercise that power notwithstanding a turnover-based allocation in the general assessment rule, provided the two are not inconsistent.

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