1977 (10) TMI 97

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.... a taxable turnover of Rs. 98,453.04 by an order of assessment dated 12th January, 1968. Subsequently, the petitioner was served on 3rd April, 1972, with a notice dated 30th March, 1972, proposing to revise that assessment on the ground that certain alleged transactions of sale had been omitted to be taxed. The petitioner by a requisition dated 17th April, 1972, asked for extension of time for filing reply to the said notice dated 30th March, 1972. Since the petitioner apprehended that the assessing authority may finalise the revised assessment without waiting for its objections, it approached this court seeking a writ of prohibition. According to the petitioner the proposed revision of assessment will be barred by time as section 16 of ....

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....sary and after giving the dealer a reasonable opportunity to show cause against such assessment." According to the above section, the assessing authority can determine to the best of his judgment the turnover which has escaped assessment and assess the tax payable on such turnover within a period of 5 years from the expiry of the year to which the tax relates. Similar question arising under the Travancore-Cochin General Sales Tax Rules, 1950, came up for consideration before the Supreme Court in Sales Tax Officer v. Sudarsanam Iyengar & Sons[1970] 25 S.T.C. 252 (S.C.). In that case, it was contended by the assessee that the actual revision of assessment has to be made before the period allowed for making a revision of assessment. Rejecti....

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.... come to a close within the period referred to in section 10. Sections 8 and 10 of the Madhya Bharat Sales Tax Act correspond to the provisions of sections 12 and 16 of the Tamil Nadu General Sales Tax Act, 1959. Therefore, the observations of the Supreme Court will squarely apply to a revision of assessment under section 16 of the Tamil Nadu Act. The question therefore is whether in this case the proceedings for revision of assessment had been initiated within 31st March, 1972, when the 5 years period came to an end. In this case, the notice of assessment proposing revision has been issued by the respondent on 30th March, 1972, though it was served on the petitioner only on 3rd April, 1972. Once the notice has been issued by the respond....