https://www.taxtmi.com/caselaws?id=155511 Section 12(8) of the Orissa Sales Tax Act cannot be invoked for escaped or under-assessed turnover while the regular assessment for the same period is still pending and unconcluded. The provision applies only after the original assessment has reached finality, because no turnover can be said to have escaped assessment before completion of the assessment proceeding. The text also rejects using the escaped-assessment route simply to avoid delay or limitation in completing the regular assessment. A notice issued under Section 12(8) in such circumstances was therefore not sustainable and the initiation of proceedings was without jurisdiction. en-us Thu, 24 Sep 1987 00:00:00 +0530 Thu, 05 Sep 2013 11:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155511 Section 12(8) of the Orissa Sales Tax Act cannot be invoked for escaped or under-assessed turnover while the regular assessment for the same period is still pending and unconcluded. The provision applies only after the original assessment has reached finality, because no turnover can be said to have escaped assessment before completion of the assessment proceeding. The text also rejects using the escaped-assessment route simply to avoid delay or limitation in completing the regular assessment. A notice issued under Section 12(8) in such circumstances was therefore not sustainable and the initiation of proceedings was without jurisdiction. Case-Laws VAT and Sales Tax Thu, 24 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155511