https://www.taxtmi.com/caselaws?id=303724 An officer authorised by the Commissioner to perform Assessing Officer functions under the Kerala Value Added Tax Act could validly invoke Section 25 for turnover-escaping assessment. The definition of Assessing Officer in Section 2(v) was held broad enough to include an authorised officer, so jurisdiction was not confined to the regular officer in charge of the assessee. The existence of audit powers under Section 24 did not bar recourse to Section 25 where the audit assessment had become time-barred and the statutory conditions for escaped assessment were otherwise satisfied. The turnover-escaping assessment was therefore within jurisdiction and not invalid for want of authority. en-us Thu, 05 Feb 2009 00:00:00 +0530 Mon, 08 Aug 2022 16:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303724 An officer authorised by the Commissioner to perform Assessing Officer functions under the Kerala Value Added Tax Act could validly invoke Section 25 for turnover-escaping assessment. The definition of Assessing Officer in Section 2(v) was held broad enough to include an authorised officer, so jurisdiction was not confined to the regular officer in charge of the assessee. The existence of audit powers under Section 24 did not bar recourse to Section 25 where the audit assessment had become time-barred and the statutory conditions for escaped assessment were otherwise satisfied. The turnover-escaping assessment was therefore within jurisdiction and not invalid for want of authority. Case-Laws VAT and Sales Tax Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303724