TMI Blog1971 (8) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... uch dissolution and reconstitution, on 28th November, 1967, the assessing authority purporting to act under section 16 of the Tamil Nadu General Sales Tax Act issued notice to the writ petitioner calling upon him to produce all the trade accounts relating to the year 1962-63 along with all documents, registers, bills, invoices, etc., on a specified date. A summons in form No. 12 was also sent. But, even in the summons there was no detailing of the particulars or the materials required excepting to repeat what was contained in the notice calling upon to produce documents. As the notices were so hopelessly vague, the petitioner came up to this court in Writ Petitions Nos. 832 and 833 and sought for a writ of mandamus prohibiting the authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absolute as it would unnecessarily complicate matters in view of the later attitude of the revenue who themselves ignored the first notice and followed up action by a second independent notice for the purpose. In this view, Writ Petitions Nos. 832 and 833 are dismissed. Even so, Writ Petitions Nos. 834 and 835 which relate to a notice dated 28th November, 1967, and addressed to M/s. Jeewanlal (1929) Ltd., Madras, have to be dismissed since the notices so issued by the assessing authority was followed up by another notice dated 27th February, 1968, which is also challenged by the petitioner in Writ Petition No. 994 of 1968. In the view that I held in Writ Petitions Nos. 832 and 833 that no futile writ should be issued, I am not inclined t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne the tax liability after giving the dealer a reasonable opportunity to show cause against the proposal to reassess. No doubt, whilst the assessing authority exercised its power under section 16 so as to reassess the dealer to tax by reason of the alleged escapement, he incidentally revises his own assessment. But that does not mean he is exercising revisional powers as could be done by another specified authority under section 32 of the said Act. Section 32 empowers the Deputy Commissioner of Commercial Taxes to act suo motu and call for and examine an order passed by the appropriate authority under the Act as specified in the section and after making such enquiry as he deems fit, pass such orders as are necessary. There is also a specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer vested in the assessing authority under section 16 is not in the nature of the revisional jurisdiction, as is ordinarily understood, but it is a special original jurisdiction vested in the assessing authority itself under certain stated circumstances which is exercisable by him for any reason but to bring to tax escaped taxable turnover. I am unable, therefore, to agree with the learned counsel for the petitioner that as the word "revision" is used in the impugned notices, such power should be exercised only by the statutory authorities, who can revise orders under section 32 or 34 and not by the assessing authority when he acts under section 16 of the Act. It may be that in the ultimate analysis, the assessing authority revises an or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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