Escaped turnover provisions cannot reopen assessed turnover; erroneous deductions must be corrected through revision, not reassessment.

Section 12-A of the Mysore Sales Tax Act, 1957 applies only to turnover that has escaped assessment. Turnover already considered in the original assessment cannot be reopened as escaped turnover under that provision. If a deduction or exemption was wrongly allowed in the original assessment, the proper remedy is revision under section 21, which empowers correction of illegal or improper subordinate orders. The Mysore HC therefore stated that the assessing authority lacked jurisdiction to proceed under section 12-A on the disputed turnover, and the assessment made under that provision was set aside.

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Issues: Whether the assessing authority had jurisdiction to bring to tax, under section 12-A of the Mysore Sales Tax Act, 1957, turnover already considered in the original assessment.

Analysis: Section 12-A applies only to turnover that has escaped assessment. Where the disputed turnover was already before the assessing authority in the original assessment, it cannot be treated as escaped turnover. If the deduction or exemption granted in the original assessment was erroneous, the proper course is revision under section 21, which empowers the revisional authority to correct illegal or improper orders of subordinate authorities.

Conclusion: The assessing authority had no jurisdiction to proceed under section 12-A in respect of the disputed turnover.

Final Conclusion: The revision petition succeeded, and the assessment made under section 12-A was set aside.

Ratio Decidendi: Turnover already considered in the original assessment cannot be reopened as escaped turnover under section 12-A; any erroneous allowance must be corrected in revision under the revisional provision.

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