1979 (2) TMI 177

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.... order of the Sales Tax Appellate Tribunal dated 25th March, 1976, in T.A. No. 243 of 1974. The assessee deals in milk food, aromatic chemicals, etc. It was finally assessed to tax by the Deputy Commercial Tax Officer, Adyar, on a turnover of Rs. 10,31,706.54 as against nil turnover reported by the assessee. Although the assessee had originally filed a return under the Act claiming that his entire....

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....tter could have been dealt with under section 16 or section 55 of the Act by the assessing authority itself. The Tribunal rejected both these submissions. It is against this order the revision petition has been filed. The learned counsel for the petitioner did not put forward any contention on the question of limitation, because the period of limitation which was originally four years was exten....

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....on the exercise of the power by the Deputy Commissioner on account of the existence of this power under section 16. In other words, the two sections are mutually exclusive and give different powers to different authorities. Therefore, if action could be taken under one section, it does not follow that action could not be taken under the other. Where it is possible to act under two provisions, the ....