1959 (11) TMI 45

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....tax for the assessment year 1953-54 by the Deputy Commercial Tax Officer who was the "assessing authority". The turnover exceeded Rs. 20,000. Subsequently, the Deputy Commercial Tax Officer took action under rule 17(1) of the Madras General Sales Tax Rules, 1939, and assessed the assessee afresh to include both the original turnover and the turnover that had escaped assessment then. The turnover o....

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....provisions of section 11, any person aggrieved by any original order of an assessing authority may appeal to the Commercial Tax Officer concerned". It is not necessary to set out the proviso or the other subrules of rule 13. Rule 1(1) specifically makes any "original" order of an assessing authority appealable. The order passed under rule 17(1) is an original order of assessment, and, in this case....