1963 (1) TMI 43

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.... Act? (2) Whether, on the basis of the notice dated 12th September, 1957, proceedings under section 22-B of the Act could be validly initiated?" 2.. In proceedings for assessment of sales tax on Messrs. Nathani Brothers of Raipur on their sale transactions of manganese ore during the period 10th November, 1950, to 4th November, 1953, it was found by the Sales Tax Officer, Raipur, that the dealer's turnover was Rs. 2,16,343-2-0 but that the dealer was not liable to pay any sales tax as the manganese ore was exported outside the State after 1st April, 1951. The assessee naturally did not prefer any appeal against the order of the Sales Tax Officer. But the Sales Tax Commissioner took up the matter on his revisional side, and in the exer....

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.... it has been held that the power of revision under section 22-B of the Act cannot be exercised to tax a turnover which has escaped assessment. 4.. In our opinion, there is no substance in the contention raised by the learned counsel. It has been held by a Division Bench of this Court in Kanhaiyalal v. Commissioner of Sales Tax[1962] 13 S.T.C. 615; 1961 M.P.L.J. 52. that the expression "any information which has come into his possession" used in section 11-A means information which has come into his possession subsequent to the making of the assessment order in question; that if on information in his possession at the time of the passing of the assessment order the Sales Tax Officer takes a certain view of facts and figures and of the pre....

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....57, when the Commissioner issued a notice to the assessee, which ran as follows: "While assessing you for the period from 10th November, 1950 to 4th November, 1953, the Sales Tax Officer, Raipur, has exempted under section 27-A of the C.P. and Berar Sales Tax Act, 1947, sales of manganese ore worth Rs. 2,00,594-6-0 though they are sales within the State. It is, therefore, proposed to enquire or have an enquiry made into these transactions and in case these are established as sales within the State liable to tax under the C.P. and Berar Sales Tax Act, 1947, to order for the levy of sales tax on such sales. You are also required to produce the ledger, cash book, relevant account books, railway receipt register, counterfoil of bills, cash m....