Escaped turnover revision upheld where supporting accounts were not produced and an administrative circular could not cut down statutory power.

Revision of assessment for escaped turnover was discussed in the context of inadequate quantitative particulars and supporting materials for declared turnover. The assessee's reliance on seizure of records and on the requirement of prior concurrence under Rule 15(6) was found unpersuasive because satisfactory proof was not shown that the seizure prevented disclosure of relevant data, and the explanation that the computerized system was with the Chartered Accountant did not justify non-production of material. The departmental circular could not override the statutory power to revise assessment where the record warranted action, and absence of concurrence did not defeat the revision on these facts.

---

---

Issues: Whether the revision of assessment under Section 16(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 was sustainable on the facts, and whether the assessee could resist the revision by relying on the seizure of records and the requirement of prior concurrence under Rule 15(6) of the Tamil Nadu General Sales Tax Rules, 1959 and Circular No. 4 of 2004.

Analysis: The assessment records showed absence of quantitative particulars and adequate supporting materials for the declared turnover, while the assessee failed to produce satisfactory proof that the seizure of accounts prevented disclosure of the relevant data. The explanation that the computerized system was with the Chartered Accountant did not justify non-production of material before the authorities. The Court also held that the departmental circular could not override the power to assess escaped turnover where the materials on record warranted revision, and the absence of concurrence did not defeat the assessment in the circumstances of the case.

Conclusion: The revision of assessment was upheld and the assessee's challenge failed.

Final Conclusion: The tax case revision was dismissed, leaving the revised assessment undisturbed.

Ratio Decidendi: A revision for escaped turnover under the sales tax law will be sustained where the assessee fails to produce reliable supporting accounts, and an administrative circular cannot curtail the statutory power to revise assessment on the basis of material on record.

---