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1959 (11) TMI 45

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..... ty". The turnover exceeded Rs. 20,000. Subsequently, the Deputy Commercial Tax Officer took action under rule 17(1) of the Madras General Sales Tax Rules, 1939, and assessed the assessee afresh to include both the original turnover and the turnover that had escaped assessment then. The turnover on which the assessee was ultimately assessed was Rs. 1,89,038. Against the revised order of assessment .....

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..... l to the Commercial Tax Officer concerned". It is not necessary to set out the proviso or the other subrules of rule 13. Rule 1(1) specifically makes any "original" order of an assessing authority appealable. The order passed under rule 17(1) is an original order of assessment, and, in this case, it is an order of the assessing authority, because, as we have pointed out, it was the Deputy Commerci .....

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