Escaped turnover reassessment must proceed under the specific reassessment provision, not revisional power under section 10-B.

Section 10-B of the U.P. Sales Tax Act, 1948 confers revisional jurisdiction only to examine the legality or propriety of an order on the existing assessment record; it cannot be used to start proceedings for turnover alleged to have escaped assessment on the basis of later material. Section 21 is the specific reassessment provision for escaped turnover, under-assessment and deductions or exemptions, and it authorises notice and reassessment against the dealer. The two powers are distinct, and section 10-B cannot be used as a substitute for section 21. A notice issued under section 10-B for escaped turnover is therefore without jurisdiction and liable to be quashed.

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Issues: Whether proceedings for escaped turnover could be initiated under section 10-B of the U.P. Sales Tax Act, 1948, or whether section 21 of the Act was the only provision available for reassessment.

Analysis: Section 10-B empowers the revisional authority to call for and examine the record of an order passed by a subordinate authority for judging its legality or propriety. That jurisdiction is limited to the material already on the assessment record and cannot be used to initiate proceedings for taxing turnover said to have escaped assessment on the basis of later material. Section 21 specifically deals with escaped turnover, under-assessment, wrong allowance of deductions or exemptions, and authorises assessment or reassessment after notice to the dealer. The revisional power under section 10-B is therefore distinct from the reassessment power under section 21, and the former cannot be invoked as a substitute for the latter.

Conclusion: Proceedings for escaped turnover could not validly be initiated under section 10-B; section 21 was the proper provision for such reassessment. The notice issued under section 10-B was without jurisdiction and liable to be quashed.

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