TMI Blog1961 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... closed from the books seized. The appeal by the respondent-firm to the Deputy Commissioner of Commercial Taxes was dismissed, but a further appeal to the Sales Tax Appellate Tribunal, Hyderabad, was allowed. The Appellate Tribunal held that a Special Commercial Tax Officer, who revised the assessment, has no jurisdiction to do so. Hence the State of Andhra Pradesh has filed this tax revision case. The short question for decision is whether under the Andhra Pradesh General Sales Tax Act, and the Rules and the notifications thereunder, the Special Commercial Tax Officer had jurisdiction to revise the assessment already made by the Deputy Commercial Tax Officer on the ground that certain turnover had escaped assessment. The power to assess t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(b), the Government issued a Notification, G.O. Ms. No. 1091, Revenue, dated 10th June, 1957. The further proviso No. 3 to clause II of this notification is as follows: "A Commercial Tax Officer specially appointed for the investigation of evasions shall within his jurisdiction exercise, at his discretion, the powers of an assessing authority in the cases of all dealers in respect of whose transactions any suppression or omission (whether or not fraudulent or wilful) is detected by such officer or brought to his notice in any manner whatsoever." In the present case, the officer who exercised the power to levy tax on the escaped turnover is the Commercial Tax Officer specially appointed for the investigation of evasions as per this G.O. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable on the turnover which has escaped assessment and the assessing authority is defined in section 2, clause (1)(b), as any person authorised by the State Government or by any other authority empowered by them in this behalf to make any assessment under the Act and by the G.O. above-mentioned, the Government has authorised the Commercial Tax Officer specially appointed for investigation of evasions to exercise the powers of an assessing authority, in the case of all dealers in respect of whose transactions, omission (whether or not fraudulent or wilful) is detected by such officer or brought to his notice in any manner whatsoever. We do not find that this G.O. is in any way inconsistent with rule 31, clause (2), which constitutes the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation of evasions is empowered to exercise the powers of the assessing authority, the Deputy Commercial Tax Officer in this case, to assess the tax payable on the escaped turnover under clause (4) of section 14 of the Andhra Pradesh General Sales Tax Act. We are unable to agree with the view taken by the Sales Tax Appellate Tribunal that this notification cannot be stretched to go against rule 31 of the Andhra Pradesh General Sales Tax Rules. In the result, the Tax Revision Case No. 24 of 1960 is allowed with costs. Advocate's fee Rs. 100. A similar question arises in Tax Revision Cases Nos. 25, 26 and 27 of 1960. In view of our decision in Tax Revision Case No. 24 of 1960, these tax revision cases are allowed, but without costs. P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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