TaxTMI 
TaxTMI 
1969 (2) TMI 132
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.... court was delivered by GROVER, J.-These two appeals by certificate from the judgment of the Kerala High Court involve a common question of law and will stand disposed of by this judgment. The facts in C.A. No. 804 of 1967 may alone be stated. The respondent was assessed under the General Sales Tax Act, 1125 (Act 11 of 1125) (State of Kerala), hereinafter called the "Act", for the year 1958-59 by the Assistant Sales Tax Officer, First Circle, Alleppey, by his order dated November 13, 1959. Subsequently the Deputy Commissioner of Agricultural Income-tax and Sales Tax, South Zone, Quilon, issued a notice dated October 29, 1963, to the respondent under section 15(1)(i) of the Act proposing to revise the assessment on the ground that t....
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....d by clause (k) to mean "aggregate amount for which goods are either bought or sold by a dealer, whether for cash or for deferred payment or other valuable consideration........" Section 2-A gives the constitution and functions of the Appellate Tribunal. Under section 12 every dealer whose turnover is Rs. 10,000 or more in a year has to submit a return in such manner and within such period as may be prescribed to the assessing authority. The assessment has to be made by that authority. Section 14 provides for an appeal against the assessment made on a dealer. Every order passed in appeal by the appellate authority has been declared to be final subject to the provisions of sections 15 to 15C. Section 15 of the Act provides for authorities co....
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....es of the Act. Clauses (f) and (g) of sub-section (2) of that section may be noticed: "(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for- .......................................................... (f) the assessment to tax under this Act of any turnover which has escaped assessment, and the period within which such assessment may be made, not exceeding three years; (g) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made." Rule 33(1) has been framed in the following terms: "(1) If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped ....
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....In the present case the Tribunal proceeded to say: "The turnover was before the officer. There was no inadvertence on the part of the officer in not taxing turnover. But he did not tax the turnover stating that 'the stock of pepper and ginger available is not liable to tax because they have been sold subsequently'. This only shows that the assessment was illegal and improper as exemption ought not to have been given as stock was not sold in the year of assessment but subsequently. We therefore find that the turnover had not escaped assessment but that the assessment was made illegally and improperly." Now section 15 of the Act empowers the Deputy Commissioner to call for and examine the record of any case suo motu or on application....