TMI Blog1964 (7) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (which is the disputed turnover in this case) and that stock was exported outside that State after 1st April, 1956. Under the Hyderabad General Sales Tax Act, 1950, to be hereinafter referred to as the "Act", up to 31st March, 1956, sales tax was levied on the "last purchase", but from 1st April, 1956, the incidence was shifted to the "first purchase ". The Commercial Tax Officer held that in respect of purchases made in the year 1955-56, referred to earlier, the assessees were the last purchasers and therefore liable to pay tax. But instead of including the relevant turnover in the assessee's turnover for the year 1955-56, he included the same in his turnover for the year 1956-57 and assessed it accordingly. The turnover in question has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner, in the exercise of his revisional powers, had called up the assessee's assessment records of the year 1956-57 and not 1955-56. The Commissioner, while purporting to revise the order of the Deputy Commissioner of Commercial Taxes, Bellary, in Appeal No. HAP 5/60-61 on the Deputy Commissioner's file, has in fact revised the assessment order made by the Commercial Tax Officer in assessee's case for the financial year 1955-56. The question for decision is whether the Commissioner had jurisdiction to do so. The order in question is purported to have been made under section 15 of the Act which reads: "(1) The Commissioner may in his discretion call for and examine the record of any order passed or proceeding taken under the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, what the Commissioner has done is to bring within the net of taxation a portion of the assessee's turnover of the year 1955-56 which has escaped assessment. Section 15 of the Act does not confer on the Commissioner any power to tax escaped turnover. It merely empowers him to revise any order made by any of his subordinates and correct any errors therein. Escaped turnovers have to be dealt with under rule 32 of the rules framed and the authority who can act under that rule is the assessing authority, in the instant case the Commercial Tax Officer. Our attention has not been drawn to any provision of law under which the Commissioner could exercise that power. The power to tax an escaped turnover is an independent jurisdiction. It is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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