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1976 (4) TMI 188 - SUPREME COURTWhether, on the facts and circumstances of the case, in exercise of his powers under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941, the Additional Commissioner was competent to reassess the gross turnover of the petitioner by taking into consideration additional material which had not been made available to the assessing officer? Held that:- Appeal dismissed. The whole thing was duly processed. As already stated, the Commercial Tax Officer, Central Section, by his notice dated October 25, 1960, gave adequate opportunity to the appellant to explain the discrepancies in its cash memos and books of account. Another opportunity to explain the suspicious circumstances relating to the alleged suppression of the turnover as also to refute the material collected by the Commercial Tax Officer, Central Section, as a result of the investigation made by him and to show cause why action to subject the escaped turnover to tax be not taken was afforded to the appellant by the Additional Commissioner, Commercial Taxes, when on receipt of the aforesaid report dated December 27, 1960, of the Commercial Tax Officer, Central Section, he gave a notice to the former and furnished him with a full copy of the report. It cannot, therefore, be maintained with any show of force that, in admitting and relying on the aforesaid report dated December 27, 1960, of the Commercial Tax Officer, Central Section, the Additional Commissioner, Commercial Taxes, committed any illegality or breach of any statutory provision or rule or transgressed the limits of his jurisdiction.
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