Escaped assessment and limited review powers clarified: merits cannot be reopened, and unassessed turnover may proceed under the escaped-assessment provision.

Rule 83 review is confined to correcting arithmetical or clerical mistakes and other apparent errors; it cannot be used to reopen the merits or reargue questions of fact or law already decided. The Tribunal therefore lacked jurisdiction to allow review on that basis. The expression "escaped assessment" in section 12(8) is of wide scope and covers turnover not assessed at all, even where no prior notice or assessment under section 12(5) was initiated. On that construction, action under section 12(8) remained maintainable despite the absence of an earlier section 12(5) proceeding.

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Issues: (i) Whether the Tribunal could entertain and allow review under rule 83 of the Orissa Sales Tax Rules, 1947, to revisit the merits of the earlier assessment order; (ii) Whether assessment under section 12(8) of the Orissa Sales Tax Act, 1947 was maintainable when there had been no prior notice or assessment under section 12(5) of the Act.

Issue (i): Whether the Tribunal could entertain and allow review under rule 83 of the Orissa Sales Tax Rules, 1947, to revisit the merits of the earlier assessment order.

Analysis: Rule 83 permits correction only of arithmetical or clerical mistakes or errors apparent on the face of the record arising from accidental slip or omission. It does not authorise a re-opening of the merits, nor does it permit reconsideration of questions of fact or law previously decided. A review cannot be used to re-argue the matter or to examine whether the records supported the earlier conclusion on assessment under section 12(5).

Conclusion: The Tribunal had no jurisdiction to allow review under rule 83 for re-examination of the merits, and its order on review was unsustainable.

Issue (ii): Whether assessment under section 12(8) of the Orissa Sales Tax Act, 1947 was maintainable when there had been no prior notice or assessment under section 12(5) of the Act.

Analysis: The expression "escaped assessment" in section 12(8) is of wide amplitude and covers turnover that has not been assessed at all because no assessment proceedings were initiated. The provision is not confined to cases where an initial assessment under section 12(5) had already been made. On that construction, the absence of a prior notice or assessment under section 12(5) does not prevent action under section 12(8).

Conclusion: Assessment under section 12(8) was maintainable even without any prior notice or assessment under section 12(5).

Final Conclusion: Both reference questions were answered against the assessee and in support of the revenue authority's power to proceed under the escaped-assessment provision.

Ratio Decidendi: A review provision limited to correction of apparent errors cannot be used to re-open the merits of an assessment, and the expression "escaped assessment" covers turnover not assessed at all, even where no prior assessment proceedings were initiated.

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