Deemed assessment under sales tax law not revisable, but reopening order under section 11E(2) could be revised.

A deemed assessment under section 11E(1) of the Bengal Finance (Sales Tax) Act, 1941 was not revisable under section 20(3)(a), because the inclusive explanation to "assessment" did not extend that far. However, an order passed under section 11E(2) dropping reopening proceedings was an "order" for section 20(3)(a) and could be revised suo motu. The show-cause notices were also held to be valid, since they merely proposed revision and did not pre-determine the merits.

---

---

Issues: Whether notices issued under section 20(3)(a) of the Bengal Finance (Sales Tax) Act, 1941 to revise the order dropping proceedings under section 11E(2) were valid and within jurisdiction, and whether deemed assessments under section 11E(1) could themselves be reopened under section 20(3)(a).

Analysis: The statutory explanation to section 20 treated "assessment" inclusively, but the inclusion was held not to extend to deemed assessments under section 11E(1). On that basis, deemed assessments could be reopened only under section 11E(2) and not by resort to section 20(3)(a). At the same time, the order passed under section 11E(2) dropping the reopening proceedings was itself an "order" in the general sense used in section 20(3)(a), and was therefore amenable to suo motu revision. The notices were also held to be merely show-cause notices and not a pre-determination of the merits.

Conclusion: The notices under section 20(3)(a) were held valid and within jurisdiction. Deemed assessments under section 11E(1) were not themselves revisable under section 20(3)(a), but the order made under section 11E(2) could be revised.

Ratio Decidendi: A deemed assessment under section 11E(1) is not revisable under section 20(3)(a), but an order passed under section 11E(2) is revisable as an "order" within the meaning of section 20(3)(a).

---