1977 (9) TMI 107

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....objections against the proposed assessment. The main ground on which the notice is attacked is that it is barred by limitation under rule 14-A(8)(b) of the Rules. The brief facts relevant for the purposes of deciding the said question are as follows: The petitioner is a registered firm carrying on business in ghee, which is taxable at the last purchase point under the Andhra Pradesh General Sales Tax Act, 1957. For the assessment year 1969-70, the petitioner was assessed to sales tax under the Act on 12th December, 1970, on the last purchase of ghee, to the extent of Rs. 47,46,190. The Deputy Commissioner of Commercial Taxes issued notice on 31st October, 1974, to the petitioner proposing to assess the turnover of Rs. 5,32,900 unde....

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.... due to any other causes." Sub-clause (a) enables the officer to make reassessment within a period of six years if the escapement of assessment is on account of the failure of the dealer to disclose the turnover or any other particulars correctly. But if a turnover has escaped assessment due to causes other than the failure of the assessee to disclose the turnover or other particulars correctly, the assessment of the turnover which has escaped the assessment to tax has to be made within a period of four years from the expiry of the year to which the tax relates.   In the instant case, the contention of the petitioner is that it had fully disclosed the turnover of Rs. 5,32,900 as sales made to non-resident dealers who took deliver....

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....the Central Act. So it is a case where the turnover has escaped the assessment not on account of any failure on the part of the petitioner to disclose the turnover or any other particulars correctly, but on account of a change of opinion of the assessing authority with regard to the character of the said sales. Therefore, the case is governed by the provisions of rule 14-A(8)(b) of the Rules, in which case, reassessment has to be made within a period of four years, i.e., before 31st March, 1974. As the impugned notice has been issued beyond four years, it is clearly barred by limitation and the respondent has no jurisdiction to issue the said notice. It is contended by the learned Government Pleader that revision is not maintainable unde....