1961 (6) TMI 12

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....the taxable turnover to be Rs. 2,60,644-11-3, excluding the price of copra, whose oil has been sold outside Kerala State. Subsequently, he began proceedings to reopen and enhance the assessment; and by a fresh order of 12th June, 1954, found the turnover to be Rs. 6,89,809-15-3, on which the tax held payable came to Rs. 10,788-5-0, whereas the earlier tax had amounted to Rs. 4,072-9-0. The order enhancing the turnover has been objected to on the ground of being beyond the authority of the officer; but the ground was rejected by the Appellate Assistant Commissioner, who has held that the officer had acted within the power conferred on him by rule 33 of the General Sales Tax Rules. The appeal to the Tribunal has been unsuccessful, and, theref....

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....hough in the books, has not been taken notice of. This would be the natural and normal meaning of the expression 'turnover which has escaped' in rule 17(1)." The aforesaid observations are entitled to great weight when determining the limits of the powers conferred by rule 33(1) of the Travancore-Cochin General Sales Tax Rules as well, which is similarly worded. Yet we respectfully do not agree with the observation; for, it is clear that the words "escaped assessment" in section 34(1)(b) of the Indian Income-tax Act have been differently interpreted in Maharaj Kumar v. Income-tax Commissioner[1959] 35 I.T.R. 1; A.I.R. 1959 S.C. 257., where Gajendragadkar, J., has thus observed at page 262: "We see no justification for holding that cas....