https://www.taxtmi.com/caselaws?id=161096 Section 31 of the Haryana General Sales Tax Act, 1973 governs reassessment of turnover that has been under-assessed or has escaped assessment, while section 40 confers a separate revisional power on the Commissioner to examine the legality or propriety of existing proceedings or orders. An escaped-assessment issue cannot be recast as a revisional matter under section 40, and revision is not available merely because turnover is said to have escaped assessment. Because the notices relied only on escaped assessment of hiring and service charges and did not identify any specific illegality or impropriety in the assessment orders, the revisional power was invoked mechanically. The revisional proceedings were therefore without jurisdiction and the revisional and appellate orders were liable to be quashed. en-us Fri, 18 May 2001 00:00:00 +0530 Tue, 31 Dec 2013 17:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161096 Section 31 of the Haryana General Sales Tax Act, 1973 governs reassessment of turnover that has been under-assessed or has escaped assessment, while section 40 confers a separate revisional power on the Commissioner to examine the legality or propriety of existing proceedings or orders. An escaped-assessment issue cannot be recast as a revisional matter under section 40, and revision is not available merely because turnover is said to have escaped assessment. Because the notices relied only on escaped assessment of hiring and service charges and did not identify any specific illegality or impropriety in the assessment orders, the revisional power was invoked mechanically. The revisional proceedings were therefore without jurisdiction and the revisional and appellate orders were liable to be quashed. Case-Laws VAT and Sales Tax Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161096