TMI Blog1984 (7) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... mpanying the returns for the said years, the assessee had included certain expenses incurred in the purchase of sugarcane to the factory. The assessing authority while concluding the assessment had omitted to include those charges in the taxable turnover. But the Deputy Commissioner in the exercise of his powers under section 21(2) of the Act set aside the assessment and directed the assessing authority to redo the assessment by including in the purchase turnover, the said expenses incurred by the assessee. 2.. Being aggrieved by the order of the Deputy Commissioner, the assessee preferred appeals to the Appellate Tribunal, where the only question urged relates to the power of the Deputy Commissioner to revise the assessment. It was urged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or information, (ii) the turnover that has been disclosed in the assessment records, in respect of which the assessing authority has applied his mind, but not assessed, and (iii) the turnover that has been disclosed in the assessment records, but the assessing authority did not tax it, perhaps inadvertently without noticing it. In the first instance, according to the learned counsel, it would be the exclusive Jurisdiction of the assessing authority to take proceedings to assess the escaped turnover under section 12-A; in the second instance, it would be the exclusive jurisdiction of the revising authority to revise the assessment under section 21(2) and in the third instance, it would be equally open to the assessing authority and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la and Company [1965] 16 STC 875 (SC) indicated the limitations to which such revisional power is subject: "It would not invest the revising authority with power to launch upon enquiries at large so as either to trench upon the powers which are expressly reserved by the Act or by the Rules to other authorities or to ignore the limitations inherent in the exercise of those powers. For instance, the power to reassess escaped turnover is primarily vested by rule 17 in the assessing officer and is to be exercised subject to certain limitations, and the revising authority will not be competent to make an enquiry for reassessing a taxpayer." This view has been reiterated by the Supreme Court in Swastik Oil Mills Ltd. v. H.B. Munshi [1968] 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the revisional authority to revise the assessment. The view that we have taken finds support from the decisions of this Court in Nagaraja Overseas Traders v. State of Mysore [1974] 33 STC 315 and in Chikanarasimhiah v. Assistant Commissioner of Commercial Taxes, Bangalore City Division, Bangalore [1971] 28 STC 98. These are converse cases, but the principles stated are not different. The view taken by the Madras High Court in the Full Bench decision in State of Madras v. Louis Dreyfus and Company Ltd. [1955] 6 STC 318 (FB) also lends support to our conclusion. While dealing with the scope of rules 14(2) and 17(1) of the Madras General Sales Tax Rules, 1939, which are somewhat similar to sections 21 and 12-A of the Act, the Madras H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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