https://www.taxtmi.com/caselaws?id=144121 Section 16 of the Madras General Sales Tax Act, 1959 empowers assessment of escaped turnover after notice and enquiry, but it does not expressly authorise assessment by best judgment. The court held that such a power cannot be implied in a taxing statute, especially where the Act uses express language elsewhere when best judgment assessment is intended. Legislative history and the statutory scheme supported the view that the omission was deliberate. The escaped-turnover assessments based on assumed best-judgment power were quashed, though the assessing authority remained free to proceed afresh under section 16 in accordance with law. en-us Mon, 22 Aug 1966 00:00:00 +0530 Fri, 19 Apr 2013 17:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144121 Section 16 of the Madras General Sales Tax Act, 1959 empowers assessment of escaped turnover after notice and enquiry, but it does not expressly authorise assessment by best judgment. The court held that such a power cannot be implied in a taxing statute, especially where the Act uses express language elsewhere when best judgment assessment is intended. Legislative history and the statutory scheme supported the view that the omission was deliberate. The escaped-turnover assessments based on assumed best-judgment power were quashed, though the assessing authority remained free to proceed afresh under section 16 in accordance with law. Case-Laws VAT and Sales Tax Mon, 22 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144121