Reassessment cannot be used to levy tax again where the same turnover was already taxed and deposited in treasury.

Reassessment under section 12 of the Rajasthan Sales Tax Act, 1954 is not available where tax on the same turnover has already been collected by the assessee and deposited in the Government treasury. On those facts, no part of the business could be treated as having escaped assessment, and the statutory basis for reopening the assessment was absent. The earlier imposition of penalty for unauthorised collection did not justify levying tax again on the same sale of bardana. The challenge to the fresh tax demand therefore failed, and the attempt to impose tax a second time was rejected.

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Issues: Whether proceedings under section 12 of the Rajasthan Sales Tax Act, 1954 could be initiated to levy tax again on the sale of bardana when tax had already been collected by the assessee and deposited in the Government treasury, and whether such action amounted to double taxation.

Analysis: The assessment record showed that the assessee had collected tax on the sale of bardana and that the amount collected had been deposited in the treasury. Penalty had already been imposed under section 16(1)(j) of the Rajasthan Sales Tax Act, 1954 for collection of tax without authority of law. In these circumstances, the whole or any part of the business of the assessee could not be treated as having escaped assessment. Since the amount had already been realised and no material showed that it had been refunded, the statutory basis for reassessment under section 12 was absent. The attempt to levy tax again on the same turnover was not justified.

Conclusion: Proceedings under section 12 were not attracted and the revision failed. The challenge to the tax demand was rejected in favour of the assessee.

Ratio Decidendi: Where tax on the same transaction has already been collected and deposited, and no part of the turnover has escaped assessment, reassessment provisions cannot be invoked to levy the tax again.

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