TMI Blog1971 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... 957, hereinafter called the Act. For the period 1st July, 1963, to 30th June, 1964, an assessment order was made on the petitioner under section 12-A of the Act, by the Deputy Commissioner of Commercial Taxes, Bangalore City Division, on 25th March, 1966. The tax assessed on the escaped turnover was determined as Rs. 2,510.36 based on the order of the Deputy Commissioner. The petitioner having fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emed to have been in the Act at all times. Under section 12-A as it stood when the Deputy Commissioner made the order of assessment on 25th March, 1966, he was competent to make the order though he was not the assessing authority. But, under section 12-A as it now stands, the assessment of escaped turnover can be made only by the assessing authority. The Deputy Commissioner is not empowered to mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has confined his arguments to the new ground which he has now raised. The learned High Court Government Pleader has not brought to our notice any provision of law which saves the assessment orders made under section 12-A before it was amended by Act 9 of 1970. In view of the fiction introduced by section 9 of the amending Act, we have to hold that section 12-A as it now stands was in existence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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