https://www.taxtmi.com/caselaws?id=127525 A delayed return accepted by the assessing authority is treated as an original assessment under section 9 of the Madras General Sales Tax Act, not as an escaped-turnover proceeding under rule 17(1) of the Madras General Sales Tax Rules, 1939. Section 9 applies where a valid return is before the officer, and no separate limitation governs completion of that assessment once the return is accepted. Rule 17(1) is confined to turnover that escaped assessment because it was not before the officer due to inadvertence, omission, or concealment. On the stated facts, the assessee's voluntary return was accepted, so the escaped-assessment limitation did not apply and the assessment made by the Commercial Tax Officer was restored. en-us Wed, 11 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 17:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127525 A delayed return accepted by the assessing authority is treated as an original assessment under section 9 of the Madras General Sales Tax Act, not as an escaped-turnover proceeding under rule 17(1) of the Madras General Sales Tax Rules, 1939. Section 9 applies where a valid return is before the officer, and no separate limitation governs completion of that assessment once the return is accepted. Rule 17(1) is confined to turnover that escaped assessment because it was not before the officer due to inadvertence, omission, or concealment. On the stated facts, the assessee's voluntary return was accepted, so the escaped-assessment limitation did not apply and the assessment made by the Commercial Tax Officer was restored. Case-Laws VAT and Sales Tax Wed, 11 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127525