https://www.taxtmi.com/caselaws?id=99602 Rule 17(3-A) was held to create a separate and valid mechanism for escaped turnover assessment, independent of revisional proceedings under section 12(2). The SC reasoned that revisional power to test legality or propriety of subordinate orders is distinct from the power to assess escaped turnover, and the absence of pending revision did not deprive the Deputy Commissioner of jurisdiction. Rule 17 was also upheld as intra vires because section 19 conferred broad rule-making power to regulate escaped assessment, while section 9 dealt only with original assessment. The High Court's order was set aside and the escaped-assessment proceedings were sustained. en-us Thu, 11 Oct 1962 00:00:00 +0530 Tue, 24 Sep 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99602 Rule 17(3-A) was held to create a separate and valid mechanism for escaped turnover assessment, independent of revisional proceedings under section 12(2). The SC reasoned that revisional power to test legality or propriety of subordinate orders is distinct from the power to assess escaped turnover, and the absence of pending revision did not deprive the Deputy Commissioner of jurisdiction. Rule 17 was also upheld as intra vires because section 19 conferred broad rule-making power to regulate escaped assessment, while section 9 dealt only with original assessment. The High Court's order was set aside and the escaped-assessment proceedings were sustained. Case-Laws VAT and Sales Tax Thu, 11 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99602