https://www.taxtmi.com/caselaws?id=128754 The Mysore Sales Tax Act, 1948 was construed to give the Commissioner revisional power to examine subordinate assessments for legality, regularity and propriety, with "propriety" understood broadly to include correctness, justness, accuracy and appropriateness. On that basis, the Commissioner could enhance a best judgment assessment to correct a substantial omission from turnover, including omitted feeding charges for servants, provided notice and opportunity to show cause were given under section 15(5). As the assessee had notice, and the revised assessment was not shown to be excessive or unreasonable, the enhancement in revision was valid and the appeals were dismissed. en-us Fri, 16 Nov 1962 00:00:00 +0530 Wed, 10 Apr 2013 18:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128754 The Mysore Sales Tax Act, 1948 was construed to give the Commissioner revisional power to examine subordinate assessments for legality, regularity and propriety, with "propriety" understood broadly to include correctness, justness, accuracy and appropriateness. On that basis, the Commissioner could enhance a best judgment assessment to correct a substantial omission from turnover, including omitted feeding charges for servants, provided notice and opportunity to show cause were given under section 15(5). As the assessee had notice, and the revised assessment was not shown to be excessive or unreasonable, the enhancement in revision was valid and the appeals were dismissed. Case-Laws VAT and Sales Tax Fri, 16 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128754