TMI Blog1956 (3) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 1951, giving the details of his turnover and denying liability to tax on the ground that he was an exporter. According to the State there was a provisional assessment on 8th December, 1949, and the petitioner has made remittances in liquidation of his liability under that provisional assessment. Paragraph 2 of the affidavit filed by the Officer who made the final assessment reads as follows: "The impugned assessment was made by me on 24th March, 1953, under the Travancore General Sales Tax Act, 1124, in pursuance of a return made by the petitioner on 18th October, 1951. Before that, the petitioner was provisionally assessed under the said Act on 8th December, 1949, by my predecessor-in-office. The petitioner was paying the tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent for the year 1124 and the first two months of 1125 which was cancelled by the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Trivandrum, on 1st February, 1952, as per the following order: "Two appeals are filed against the assessments made by the Assistant Sales Tax Commissioner for the last quarter of 1124 and the first two months of 1125. Sri P.J. George who appears before me submits that the Assistant Excise Commissioner who made these assessments has drawn no assessment order except that he has served notices of demand on the appellant. The procedure adopted in this case is not in order. Hence the assessments are cancelled and the cases remanded for fresh disposal according to law". The order shows that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed assessment in any year" occurring in section 34 of the Indian Income-tax Act, 1922, before the Privy Council, in Sir Rajendranath Mukerjee v. Commissioner of Income-tax, Bengal[1934] 2 I.T.R. 71; A.I.R. 1934 P.C. 30.. Their Lordships extracted section 34 (as it stood on the relevant date): "If for any reason income, profits or gains chargeable to income tax has escaped assessment in any year, or has been assessed at too low a rate, the Income-tax Officer may, at any time within one year of the end of that year, serve on the person liable to pay tax on such income, profits or gains, or in the case of a company on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. v. Sales Tax Officer and Another[1956] 7 S.T.C. 64. That was a case in which the Department was taking proceedings under section 21 of the United Provinces Sales Tax Act, 1948: "If for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to the tax, or if the licence fee has escaped levy or has been assessed at too low a rate in any year, the assessing authority at any time within a period of three years next succeeding that to which the tax or the licence fee relates assess the tax payable on the turnover which has escaped assessment or levy the correct amount of the licence fee, after issuing a notice to the dealer and after making such inquiry as he considers necessary" and as the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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