https://www.taxtmi.com/caselaws?id=308933 Section 31 of the Haryana General Sales Tax Act, 1973 specifically authorises reassessment where turnover has escaped assessment or been under-assessed, subject to its own limitation period, while Section 40 confers a separate revisional power limited to examining the legality or propriety of existing proceedings or orders. Because the two provisions operate in different fields, escaped-assessment cases fall within the Assessing Authority's power under Section 31 and not within the Commissioner's revisional jurisdiction under Section 40. Notices issued in a printed form without identifying any specific illegality or impropriety in the assessment orders lacked proper statutory basis. Section 40 was therefore not available for escaped assessment, and the impugned notices and revisional orders were without jurisdiction and invalid. en-us Fri, 18 May 2001 00:00:00 +0530 Wed, 02 Aug 2023 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308933 Section 31 of the Haryana General Sales Tax Act, 1973 specifically authorises reassessment where turnover has escaped assessment or been under-assessed, subject to its own limitation period, while Section 40 confers a separate revisional power limited to examining the legality or propriety of existing proceedings or orders. Because the two provisions operate in different fields, escaped-assessment cases fall within the Assessing Authority's power under Section 31 and not within the Commissioner's revisional jurisdiction under Section 40. Notices issued in a printed form without identifying any specific illegality or impropriety in the assessment orders lacked proper statutory basis. Section 40 was therefore not available for escaped assessment, and the impugned notices and revisional orders were without jurisdiction and invalid. Case-Laws VAT and Sales Tax Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308933