TMI Blog1961 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... s his family business, and consists of purchasing and converting copra into coconut oil and cake and selling within the State and outside, the coconut oil and cake so manufactured. The Sales Tax Officer had for the assessment year 1951-52 found the taxable turnover to be Rs. 2,60,644-11-3, excluding the price of copra, whose oil has been sold outside Kerala State. Subsequently, he began proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxing authority, because of some legal error having been committed, where the order had been passed with due care and without any part of the turnover having been concealed. In support he relies on State of Madras v. Louis Dreyfus and Company Ltd.[1955] 6 S.T.C. 318., where rule 17 of the Madras General Sales Tax Rules, which is similar to rule 33 under the Kerala Rules, has been held to author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he part of the assessee, or because of want of care on the part of the officer the turnover, though in the books, has not been taken notice of. This would be the natural and normal meaning of the expression 'turnover which has escaped' in rule 17(1)." The aforesaid observations are entitled to great weight when determining the limits of the powers conferred by rule 33(1) of the Travancore-Cochin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the income has escaped assessment." The aforesaid conclusion cannot be confined to assessments under the Income-tax Act alone, because it has been rested on the dictionary meaning of the word "escape", which is held also to mean "to get clear away from (pursuit or pursuer); to succeed in avoiding (anything painful or unwelcome)". The learned judge has, therefore, observed that, judging b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified either by the dictionary meaning of the word, nor by the opening wording of the rule, where the framers have used the words "any reason". It follows that the jurisdiction under the rule is not confined to cases where the turnover has escaped assessment, due to its not being before the officer by reason of inadvertence, omission, or deliberate concealment on the part of the assessee, or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
