Escaped turnover and revisional power remain distinct; section 16 does not displace revision of erroneous assessments.

The power to assess escaped turnover under section 16 of the Madras General Sales Tax Act, 1959 is distinct from the Deputy Commissioner's revisional power under section 32. A wide meaning of "escaped turnover" may cover omissions arising from errors of fact or law, but it does not make revision unavailable where the original assessment is erroneous. A harmonious reading of the Act preserves both jurisdictions and avoids rendering section 32 ineffective. The stated conclusion is that section 16 does not exclude section 32, so the Deputy Commissioner could validly revise the assessment.

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Issues: Whether the power to assess escaped turnover under section 16 of the Madras General Sales Tax Act, 1959 excludes the Deputy Commissioner's revisional power under section 32 when the assessing authority has wrongly excluded part of the turnover on an erroneous view of fact or law.

Analysis: The scheme of the sales tax enactments shows that assessment of escaped turnover and revision of an erroneous assessment are distinct jurisdictions. The expression "escaped turnover" may be wide enough to cover cases where the assessing authority omitted taxable turnover on an erroneous view, but that does not make the revisional power inoperative. The Court relied on the earlier structure of the Act and Rules, the corresponding provisions in the repealed regime, and later Supreme Court decisions explaining that reassessment and revision are separate powers. A construction that confines every such case only to section 16 would render section 32 ineffective and contrary to a harmonious reading of the statute. The fact that the assessing authority considered the accounts or that no return was filed did not alter the availability of revision where the original order was legally or factually wrong.

Conclusion: Section 16 does not exclude section 32. The Deputy Commissioner could validly revise the assessment under section 32.

Ratio Decidendi: The power to reopen escaped turnover and the power to revise an erroneous assessment are distinct and may coexist; a wide meaning of escaped turnover does not extinguish expressly conferred revisional jurisdiction.

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