1965 (7) TMI 66

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....al Sales Tax Rules, 1950. The case is K. Sarvothama Srinivasa Shenoy & Co., v Deputy Commissioner of Agricultural Income-tax & Sales-tax Kozhikode and is reported in 1965 K. L. J. 438. That case was decided after considering the provisions in Section 12 of the Madras General Sales Tax Act and Rule 17 of the Madras General Sales Tax Rules. The corresponding provisions in the General Sales Tax Act, 1125 and the General Sales Tax Rules, 1950 are Section 15 of the Act and Rule 33 of the Rules. The relevant parts of Section 15 and Rule 33 are extracted below:-The relevant part of Section 15 of the General Sales Tax Act, 1125. 15. Authorities competent to pass orders in revision: (1) The Deputy Commissioner may- (i) suo motu, or....

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....o the Appellate Tribunal, the time within which such appeal may be made has not expired; or (b) the order or proceeding has been made the subject of an appeal to the Appellate Tribunal. (3) In relation to an order of assessment passed under this Act, the power of the Deputy Commissioner under Clause (i) of sub-section (1) and that of the Board of Revenue under Clause (i) of sub-section (2) shall be exercisable only within a period of four years from the date on which the order was communicated to the assessee. And the relevant part of Rule 33 of the General Sales Tax Rules, 1950. 33 (IV If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped assessment to th....

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....provisional assessment is due to the determination of higher turnover for the preceding year. (4) If for any reason any tax or licence fee has been assessed at too low a rate in any year, the assessing authority or the licensing authority as the case may be, may, at any time within three years next succeeding that to which the tax or licence fee relates, revise the assessment or the licence fee after issuing a notice to the dealer or licensee and after making such enquiry as he considers necessary. (5) The powers conferred by sub-rules (1) and (4) on the assessing authority or licensing authority may also be exercised by the appellate authority referred to in Section 14, or as the case may be, by the revising authority ref....