TaxTMI 
TaxTMI 
1969 (7) TMI 94
X X X X Extracts X X X X
X X X X Extracts X X X X
....judgment of the court was delivered by GROVER, J.-These two appeals by special leave from the judgment of the High Court of Kerala involve a common question, namely, whether the revisional powers conferred on the Deputy Commissioner of Agricultural Income-tax and Sales Tax under section 15(1) of the Travancore- Cochin General Sales Tax Act, 1125, hereinafter called the Act, could be exerci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se exemptions the assessee was given the benefit of the commission licence taken out by him for which he had paid a fee of Rs. 200 and Rs. 400 respectively for the two years in question. The Deputy Commissioner of Agricultural Income-tax and Sales Tax on examining the assessment record suo motu was of the opinion that granting of exemption under the licence was not proper, legal or regular becaus....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ad previously been exempted and later included was "escaped turnover" and therefore the assessments were barred by limitation under rule 33. The Appellate Assistant Commissioner, however, dismissed the appeals repelling all the contentions raised before him. The assessee filed further appeals before the Kerala Sales Tax Appellate Tribunal. These appeals also failed. The assessee then filed tax rev....
X X X X Extracts X X X X
X X X X Extracts X X X X
....order of the assessing authority which had to be set right. It could not cover those cases in which the turnover had escaped assessment. If the question was not one of escapement of turnover rule 33 would have no application and the period of limitation provided thereby could not be attracted. Reference may also be made to another decision of this court in State of Kerala v. M. Appukutty [1963] 14....