1961 (3) TMI 87

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....oks from the respondent-firm and revised the assessment by including an escaped turnover of Rs. 66,000 disclosed from the books seized. The appeal by the respondent-firm to the Deputy Commissioner of Commercial Taxes was dismissed, but a further appeal to the Sales Tax Appellate Tribunal, Hyderabad, was allowed. The Appellate Tribunal held that a Special Commercial Tax Officer, who revised the assessment, has no jurisdiction to do so. Hence the State of Andhra Pradesh has filed this tax revision case. The short question for decision is whether under the Andhra Pradesh General Sales Tax Act, and the Rules and the notifications thereunder, the Special Commercial Tax Officer had jurisdiction to revise the assessment already made by the Depu....

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....in this behalf, to make any assessment under this Act. By virtue of the power conferred by this section 2 (1)(b), the Government issued a Notification, G.O. Ms. No. 1091, Revenue, dated 10th June, 1957. The further proviso No. 3 to clause II of this notification is as follows: "A Commercial Tax Officer specially appointed for the investigation of evasions shall within his jurisdiction exercise, at his discretion, the powers of an assessing authority in the cases of all dealers in respect of whose transactions any suppression or omission (whether or not fraudulent or wilful) is detected by such officer or brought to his notice in any manner whatsoever." In the present case, the officer who exercised the power to levy tax on the escaped tu....

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....contention. Under clause (4) of section 14, it is the assessing authority that is authorised to assess the tax payable on the turnover which has escaped assessment and the assessing authority is defined in section 2, clause (1)(b), as any person authorised by the State Government or by any other authority empowered by them in this behalf to make any assessment under the Act and by the G.O. above-mentioned, the Government has authorised the Commercial Tax Officer specially appointed for investigation of evasions to exercise the powers of an assessing authority, in the case of all dealers in respect of whose transactions, omission (whether or not fraudulent or wilful) is detected by such officer or brought to his notice in any manner whatsoev....