TaxTMI 
TaxTMI 
1977 (1) TMI 112
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....rt whereby the High Court in two petitions under article 226 of the Constitution of India quashed two orders made by the Deputy Commissioner of Commercial Taxes, the appellant, under section 21 of the Mysore Sales Tax Act, 1957 (hereinafter referred to as the Act). The respondent is an excise contractor. He was assessed under the Act for the assessment years 1959-60 and 1960-61 as per orders dated March 21, 1963, made by the Commercial Tax Officer, Raichur. Under those orders the taxable turnover of the respondent for the two years in question was determined after deducting the shop rent and the tree tax. For the assessment year 1959-60, a sum of Rs. 2,10,542 was deducted and the net taxable turnover was determined to be Rs. 25,989. For th....
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....ndent that the revision of assessments was barred by limitation under section 21(3) of the Act and as such there was a mistake apparent on the record. The appellant rejected those applications. The respondent then preferred two appeals to the Sales Tax Appellate Tribunal. The Tribunal too rejected those appeals on the ground that they were not maintainable. The respondent thereafter filed two petitions in the High Court under article 226 for the issuance of writs in the nature of certiorari for quashing the orders dated June 28, 1967. The High Court, as already mentioned, allowed both the petitions and quashed the orders dated June 28, 1967. In the opinion of the High Court, orders dated June 28, 1967, made by the appellant were without ju....
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....ter making such enquiry as it considers necessary." Section 21 of the Act deals, inter alia, with revisional powers of the Deputy Commissioner. Sub-sections (2) and (3) of that section read as under: "(2) The Deputy Commissioner may of his own motion call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a Commercial Tax Officer subordinate to him and against which no appeal has been preferred to him under section 20, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding and pass such order with respect thereto as he thinks fit. (3) In relation to an order of assessment passed under this Act, the power under su....
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....ial assessment order. The result of reopening the assessment is that a fresh order for reassessment would have to be made including for those matters in respect of which there is no allegation of the turnover escaping assessment. As it is, we find that in the present case the assessment orders made under section 12A were comprehensive orders and were not confined merely to matters which had escaped assessment earlier. In the circumstances, the only orders which could be the subject-matter of revision by the appellant were the orders made under section 12A of the Act and not the initial assessment orders. In the case of J. Jaganmohan Rao v. Commissioner of Income-tax and Excess Profits Tax, Andhra Pradesh [1970] 75 I.T.R. 373 (S.C.)., this ....
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.... speaking for the Court, observed: "What is true of the assessment must also be true of reassessment because reassessment is nothing but a fresh assessment. When reassessment is made under section 19, the former assessment is completely reopened and in its place fresh assessment is made. While reassessing a dealer, the assessing authority does not merely assess him on the escaped turnover but it assessses him on his total estimated turnover. While making reassessment under section 19, if the assessing authority has no power to make best judgment assessment, all that the assessee need do to escape reassessment is to refuse to file a return or refuse to produce his account books. If the contention taken on behalf of the assessee is correct, ....