Revisional power over tax assessment upheld where the Commissioner corrected a substantial turnover omission after notice and hearing.

The Mysore Sales Tax Act, 1948 was construed to give the Commissioner revisional power to examine subordinate assessments for legality, regularity and propriety, with "propriety" understood broadly to include correctness, justness, accuracy and appropriateness. On that basis, the Commissioner could enhance a best judgment assessment to correct a substantial omission from turnover, including omitted feeding charges for servants, provided notice and opportunity to show cause were given under section 15(5). As the assessee had notice, and the revised assessment was not shown to be excessive or unreasonable, the enhancement in revision was valid and the appeals were dismissed.

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Issues: Whether the Commissioner, in exercise of revisional power under the Mysore Sales Tax Act, 1948, could enhance a best judgment assessment on the ground that the subordinate authorities had omitted a substantial item from the turnover, and whether such enhancement was valid when notice and opportunity to show cause had been given.

Analysis: Section 15(2) of the Mysore Sales Tax Act, 1948 empowered the Commissioner to call for and examine the record of any subordinate order not taken in appeal to test its legality, regularity, or propriety, and Section 15(5) required notice before enhancement. The word "propriety" was treated as wider than mere legality or procedural regularity and was construed to include correctness, justness, accuracy, and appropriateness of the assessment. On that construction, revisional power could be used to correct a substantial omission in the turnover, not merely jurisdictional or procedural error. The omission of feeding charges for the 22 servants was substantial, the assessee had notice and opportunity, and the revised assessment was not shown to be excessive or unreasonable.

Conclusion: The enhancement of assessment in revision was valid, and the appeals were dismissed.

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