TMI Blog1973 (4) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... ticulars. The petitioner was, therefore, confronted with a notice under section 45(2)(a) read with section 46 of the Tamil Nadu General Sales Tax Act, 1959, in and by which he was asked to explain why his conduct in having wilfully submitted an untrue return should not be dealt with in accordance with law. Whilst, however, giving such notice, the petitioner was given the option to compound such offences committed by him for the months in question commencing from April, 1962, to September, 1962, by paying the various compounding fees levied by the assessing authority. As I stated already, the inspection was in the middle of the month of September, 1962. Prima facie, therefore, the action taken by the assessing officer in having included the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Sales Tax Appellate Tribunal, the quantum of escapement was assessed at Rs. 9,505 as against the estimated escapement of Rs. 6,10,998 by the assessing officer who took action under section 45 of the Act. It is as against this order of the Board of Revenue that the present writ petition has been filed. It cannot be disputed that the jurisdiction which an assessing officer could exercise under section 45(2)(a) read with section 46 of the Tamil Nadu General Sales Tax Act is distinct and disjunct from the jurisdiction which the assessing officers and the higher hierarchy thereto could normally exercise for assessing a dealer to tax under the provisions of the Act. In the latter process, an elaborate investigation is made with reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in the present case is not based on hypothetical considerations, but on known material inspected by them and weighed by them. Therefore, the ultimate orders passed by the assessing officers while determining the assessable turnover on the basis of the facts and figures noticed by them is a totally different jurisdiction under the Act. It cannot, therefore, be said that, because under the regular assessment procedure, the escapement of turnover discovered is only Rs. 9,505, the order of the assessing authority when he assumed such an escapement at the figure of Rs. 6,10,998 is without jurisdiction. As I said, it is based on the material which, though incomplete, was noticed by the assessing authority and which, in his opinion, was so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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