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1958 (9) TMI 60

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....al Taxes, Coimbatore Division, ordered as follows: "In exercise of the power vested in me under the M.G.S.T. Act and Rules, I revise the order of the C.T.O., Malabar (South) dated 24th May, 1954 and redetermine the net turnover at Rs. 14,99,561-4-0 as detailed below and order the levy of tax thereon for 1952-53. Rs. 1. Turnover fixed by the D.C.T.O. and Confirmed by the C.T.O., Malabar (South) 12,56,178 14 0 2. Sugar imports in other names (sales Turnover estimated) 1,67,952 7 9 3. Maida and sugar imported (sales Turnover estimated) 46,610 0 0 4. Purchase through N.C. Shenoy, Kozhikode (Rs. 2,364-9-7; sales Turnover estimated) 2,500 0 0 5. Value of gunnies not previously inCluded and assessed 26,319 14 7 Net turnover determined 14,99,561 4 ....

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....ras(1). There was an appeal from the said decision and in dealing with certain questions of law referred to a Full Bench, Rajamannar, C.J., said in State of Madras v. Louis Dreyfus and Company Ltd.(2) "Now what exactly is the meaning to be attached to the expression 'the record of any order passed'. The records which the revising authority calls for are the records of the assessment. They would include the assessment order as well as the other files of the assessing authority which would furnish the basis upon which the assessment order is passed. If in the assessment order the turnover which a dealer has returned or which has been gathered from his books is treated as not taxable or subject to any exemption and the revising authority is of....

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....uch enquiry as he considers necessary"; Sub-rule (1A): "Where in respect of the turnover referred to in sub-rule (1), an order has already been passed under section 11 or 12, the assessing authority shall make a report to the appropriate appellate or revising authority, as the case may be, which shall thereupon after giving the dealer concerned a reasonable opportunity of being heard, pass such order as it deems fit"; and Sub-rule (3A): "The powers conferred by sub-rules (1) and (3) on the assessing authority or licensing authority may also be exercised by the appellate authority referred to in section 11, or as the case may be, by the revising authority referred to in section 12, at any time within a period of three years next succeeding t....