1983 (2) TMI 275

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....s are preferred against the common order of the Sales Tax Appellate Tribunal. The assessment year concerned is 1962-63. The petitioner is a dealer in fertilisers and cement. On 19th July, 1963, his premises were inspected and certain incriminating material was seized. For the said assessment year, the total turnover was determined at Rs. 4,05,520 which included the turnover added on the basis of t....

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..... Suffice it to say, that in the order under revision, the Tribunal dismissed the appeals. Of the two T.R.Cs., one pertains to the assessment and the other to the levy of penalty. Shri S.R. Ashok, the learned counsel for the petitioner, contended in T.R.C. No. 19 of 1980 that the Tribunal has ignored the partial relief which was granted by the first appellate authority by its order dated 16th J....

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..... (4) Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, or has been under-assessed, or assessed at too low a rate, or where the licence fee or registration fee has escaped levy or has been levied at too low a rate, the assessing authority may, at any time within a period of four years from the expiry of the year to which the tax or ....