Escaped turnover notice upheld where the assessing authority had statutory power to initiate action, despite taxpayer objection.

A notice to bring escaped turnover to tax under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 is valid when issued by the assessing authority empowered by that provision. The assessee has no vested right to insist that action be initiated by a different wing or a different officer. Legality depends on the competence of the issuing authority, not on the taxpayer's preference as to who should proceed. On that basis, the impugned notice was within jurisdiction and the challenge failed.

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Issues: Whether a notice issued by the assessing authority under section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, to bring to tax escaped turnover was valid when the assessee objected to the authority initiating action.

Analysis: Section 16(1)(a), and also section 16(1)(b), empower the assessing authority to proceed in matters relating to escaped turnover. The assessee has no vested right to insist that action must be taken by a different wing or by a particular officer. The legality of the notice depends on the competence of the authority issuing it, and not on the assessee's preference as to who should act. Since the impugned notice was issued by the assessing authority referred to in section 16(1)(a), it was within jurisdiction.

Conclusion: The notice was held to be valid and the challenge to it failed.

Ratio Decidendi: A notice for escaped turnover issued by the assessing authority under section 16(1)(a) is valid where the statute confers that power on the assessing authority, and the assessee has no vested right to require action by a different authority.

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