https://www.taxtmi.com/caselaws?id=128391 Section 14(4) of the Andhra Pradesh General Sales Tax Act empowered the assessing authority to reassess escaped turnover, and the statutory definition of that authority was broad enough to include a person duly authorised by Government. A Government notification validly authorised the Special Commercial Tax Officer (Evasions) to exercise assessing powers when suppression or omission was detected in investigation, and that special delegation was not inconsistent with rule 31's turnover-based allocation of assessing authority for general purposes. The special officer therefore had jurisdiction to assess escaped turnover, the Tribunal's contrary view failed, and the assessments were upheld in favour of the Revenue. en-us Tue, 14 Mar 1961 00:00:00 +0530 Thu, 04 Apr 2013 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128391 Section 14(4) of the Andhra Pradesh General Sales Tax Act empowered the assessing authority to reassess escaped turnover, and the statutory definition of that authority was broad enough to include a person duly authorised by Government. A Government notification validly authorised the Special Commercial Tax Officer (Evasions) to exercise assessing powers when suppression or omission was detected in investigation, and that special delegation was not inconsistent with rule 31's turnover-based allocation of assessing authority for general purposes. The special officer therefore had jurisdiction to assess escaped turnover, the Tribunal's contrary view failed, and the assessments were upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 14 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128391