1973 (3) TMI 126

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....n 12(8) though he allowed the appeal by reducing the quantum of turnover. The assessee filed an application for review. The ground that was urged in support of the review was that unless an assessment had been previously made under section 12(5) of the Act, subsequent assessment under section 12(8) was without jurisdiction.   2.. The learned Tribunal accepted this contention and allowed the review application on 8th February, 1969. Against this order the State of Orissa asked for reference under section 24(1) of the Act. The reference was made on 16th December, 1969, and the following two questions were referred to the High Court for answer: "(1) Whether on the facts and in the circumstances of the case, the Additional Sales Tax ....

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.... or the Tribunal may at any time correct any arithmetical or clerical mistakes or any error apparent on the face of the record arising or occurring from accidental slip or omission in an order passed by him, or it." Referring to this rule, the learned Tribunal allowed the application and annulled the assessment for the first five quarters, that is, quarters ending 31st March, 1959, to 31st March, 1960. The language of rule 83 is plain and is not capable of any wide construction, and it is not open to any of the taxing authorities to enter into the merits of the matter and correct their errors of law or fact committed in the earlier judgment. The correction is only confined to any arithmetical or clerical mistakes or any other error ap....

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....ny period to which the Act applies has escaped assessment or has been under-assessed..... the Commissioner may at any time within thirty-six months from the expiry of the year to which that period relates, call for a return under sub-section (1) of section 11 and may proceed to assess the amount of tax due from the dealer in the manner laid down in sub-section (5) of this section....." The question for consideration is whether the words "escaped assessment " would carry any restricted meaning. Law is well-settled by series of decisions that it is capable of widest construction. The word "escaped" is not qualified by any expression indicating the manner of escape. If the turnover escapes assessment in any manner whatsoever, it is open to ....