TMI Blog1959 (12) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... e year of assessment 1952-53. The original order of assessment was passed by the Deputy Commercial Tax Officer as the assessing authority, on 10th February, 1954. The assessee preferred an appeal to the Commercial Tax Officer against that order of assessment and that appeal terminated on 29th June, 1954. Subsequent to that in March, 1956, the Deputy Commercial Tax Officer took action under rule 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged by the State. One of the points taken before the Tribunal was that, as the assessment of the escaped turnover related to the assessment year 1952-53, sub-rule (1-A) and sub-rule (3-A) of rule 17, which were issued subsequent to the termination of the assessment year 1953, could have no application. That was rightly rejected by the Tribunal, and that plea has not been persisted in before us. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Tax Officer did not do in this case. On behalf of the learned Additional Government Pleader, stress was laid on the passage in rule 17(1-A) "where in respect of the turnover referred to in sub-rule (1) an order has already been passed under section 11........." Obviously the turnover cannot refer to the escaped turnover which is also referred to in rule 17(1). Rule 17(1) refers to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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