Escaped turnover must be assessed under the special statutory procedure, not through general revisional powers.

A general revisional power under rule 80 could not be used to assess escaped turnover where section 12(8) of the Orissa Sales Tax Act created a specific procedure for reopening and assessing such turnover. The statute distinguished between revision of an existing assessment order and the special machinery for escaped assessment, and a delegated rule could not enlarge jurisdiction beyond the parent Act. As the turnover had not been included in the original assessment, it fell within the escaped assessment mechanism alone. The revisional authority therefore lacked jurisdiction, and the impugned order could not stand.

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Issues: Whether the revisional authority could assess escaped turnover under rule 80 of the Orissa Sales Tax Rules, 1947, when section 12(8) of the Orissa Sales Tax Act, 1947 specifically provided for assessment of escaped turnover.

Analysis: The turnover in question had not been considered in the original assessment and was therefore treated as escaped assessment. The statutory scheme distinguished between ordinary revision of an assessment order and a separate, special procedure for assessment of escaped turnover. Section 12(8) specifically empowered the prescribed assessing authority to reopen and assess escaped turnover after following the procedure laid down therein. Rule 80, although couched in broad language, was confined to revising existing assessment orders and could not be construed to create a parallel jurisdiction to assess a new source of turnover. A delegated revisional power cannot exceed the jurisdiction available under the parent Act, and the existence of a special machinery for escaped assessment excluded such use of revision.

Conclusion: The revisional authority had no jurisdiction under rule 80 to assess the escaped turnover; the impugned order was without jurisdiction and could not stand.

Final Conclusion: The petition succeeded because the reassessment of escaped turnover had to be made only under the special statutory procedure and not through revisional powers.

Ratio Decidendi: Where a taxing statute contains a specific provision and special procedure for assessment of escaped turnover, a general revisional power cannot be used to assess that escaped turnover or to create a parallel jurisdiction.

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