Wrong citation in an assessment order does not invalidate it when the record supports escaped turnover proceedings.

A wrong citation of the invoked provision does not by itself invalidate an assessment or rectification order where the underlying record supports proceedings for purchase omission and escaped turnover. The Court accepted that the dealer's return acknowledgment did not displace the assessment because the material showed purchases exceeding the claimed threshold, making initiation under the escaped-turnover machinery permissible. It also treated the later correction of the mistaken section reference through rectification as legally sufficient. In view of the availability of appellate or revisional remedies under the statute, writ interference was declined and the challenge to the assessment orders was rejected.

---

---

Issues: Whether the impugned assessment and rectification orders were liable to be quashed on the ground that the dealer's annual return had been filed and acknowledged, and that the assessing authority had invoked and later corrected the wrong provision of law.

Analysis: The return acknowledgment was not found sufficient to dislodge the assessment, since the material placed before the Court indicated that the relevant purchases exceeded the threshold claimed by the dealer and, therefore, the matter could be treated as one involving purchase omission and escaped turnover. On that basis, initiation under the provision corresponding to best judgment / escaped turnover proceedings was held to be permissible, and the mere quotation of an incorrect section number in the original order did not by itself vitiate the assessment, especially when the error was later corrected under the rectification provision. The Court also noted that if the dealer still had grievances against either order, the statute provided an appellate or revisional remedy.

Conclusion: The challenge to the assessment orders was rejected, and the writ relief was declined.

Final Conclusion: The dispute was held to be one falling within the statutory assessment machinery, with the existence of alternate remedies weighing against interference in writ jurisdiction.

Ratio Decidendi: Where an assessment is otherwise supportable on the record, a wrong citation of the invoked provision does not by itself invalidate the order, and writ relief may be declined when the statute provides an efficacious appellate or revisional remedy.

---