TMI Blog1969 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... 67 - - - Dated:- 18-2-1969 - SHAH J.C., RAMASWAMI V. AND GROVER A.N. JJ. M.R.K. Pillai, for the appellant in Civil Appeal No. 803 of 1967. M.C. Chagla, Senior Advocate (A.G. Pudissery, Advocate, with him), for the appellant in Civil Appeal No. 804 of 1967. None appeared for the respondents. -------------------------------------------------- The judgment of the court was delivered by GROVER, J.- These two appeals by certificate from the judgment of the Kerala High Court involve a common question of law and will stand disposed of by this judgment. The facts in C.A. No. 804 of 1967 may alone be stated. The respondent was assessed under the General Sales Tax Act, 1125 (Act 11 of 1125) (State of Kerala), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court following a decision given by it in Ninan v. State of Kerala 1965 K.L.J. 819. In order to decide the points which have been raised before us it is necessary to refer to the statutory provisions and the rules made under the Act. The definition of "assessing authority" and "Deputy Commissioner" is contained in section 2, clauses (b) and (cc), respectively. "Turnover" is defined by clause (k) to mean "aggregate amount for which goods are either bought or sold by a dealer, whether for cash or for deferred payment or other valuable consideration........" Section 2-A gives the constitution and functions of the Appellate Tribunal. Under section 12 every dealer whose turnover is Rs. 10,000 or more in a year has to submit a retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the powers of the Board of Revenue. Section 15A(1) provides for an appeal to the Appellate Tribunal. Section 15B confers power on the High Court to entertain revisions against the order of the Appellate Tribunal. There is a direct appeal provided to the High Court by section 15C against an order passed by the Board of Revenue suo motu. Section 24 enables Government to make Rules to carry out the purposes of the Act. Clauses (f) and (g) of sub-section (2) of that section may be noticed: "(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for- .......................................................... (f) the assessment to tax under this Act of any turnover which has escaped assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be attracted. The first contention was given up before the Tribunal. On the second point the Tribunal was of the view that only such turnover can be regarded as having escaped assessment when it is not noticed by the assessing authority either by reason of inadvertence, omission or deliberate concealment on the part of the assessee or because of want of care on the part of the assessing authority itself. In the present case the Tribunal proceeded to say: "The turnover was before the officer. There was no inadvertence on the part of the officer in not taxing turnover. But he did not tax the turnover stating that 'the stock of pepper and ginger available is not liable to tax because they have been sold subsequently'. This only shows th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord for determining whether the order of assessment was according to law. The rule which confers power to assess escaped turnover is normally to be exercised "on matters de hors the record of assessment proceedings" before the assessing authority. It has been pointed out that although the substantive provisions of the Act do not expressly deal with the power and procedure for assessment of escaped turnover but the Legislature has left it to be dealt with by statutory rules. In our judgment the present case is covered by the previous decision of this court. The High Court has followed its previous decision in Ninan v. State of Kerala 1965 K.L.J. 819., which was based on K. Sarvothama Shenoy and Co. v. Deputy Commissioner of Agricultural I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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