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1962 (10) TMI 40 - SC - VAT and Sales TaxWhether the order of assessment was according to law? Held that:- Appeal allowed. Rule 17 confers on the Deputy Commissioners the power to determine and tax escaped turn- over in cases where revisions have been taken to them [sub-rule (1-A)] and also where revisions have not been taken to them [sub-rule (3-A)]. Provisions of section 9(1) and (2) therefore are no bar to the exercise of power of assessing escaped turnovers. Moreover section 9 does not deal with escaped turnovers but is a provision for the determination of the turnover of a dealer in the first instance nor can it be said that rule 17 is in conflict with section 12(2). That section deals with another state of affairs and another jurisdiction, i.e., where the Deputy Commissioner suo motu or on an application made calls for the record and deter- mines the legality or propriety of an order made by one of the subordinate officers. It cannot be said in view of rule 17 that the power of revision by the Deputy Commissioners is limited to powers under section 12(2). Rule 17 deals with a separate and independent jurisdiction in regard to the determining and taxing escaped turnovers. The provisions of section 12(2) are in no way in conflict with the powers conferred under rule 17(1), 17(1-A) and 17(3-A).
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