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TMI Blog1971 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod from October 1, 1961, to May 6, 1962. Admittedly, it submitted no return as required by section 5 of the Act, nor did it make the required deposit under section 6 of that Act. No action appears to have been taken against it till November 6, 1963, on which date the Tax Officer issued to it a notice under section 7 of the Act. Thereafter he proceeded to assess it. The impugned assessment order was made on June 19, 1965. That order was challenged before the Madhya Pradesh High Court by means of a writ petition under sections 226 and 227 of the Constitution. The High Court accepted that petition and quashed the impugned order. The question before this court is whether the order of the High Court is sustainable. The only question that ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... say-- (a) where no returns have been submitted by the operator in respect of any stage carriage for any month or portion thereof; or (b) where the returns submitted by the operator in respect of any stage carriage for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete; the Tax Officer shall, after giving the operator a reasonable opportunity, in case, (a) of making his representation, if any, and in case, (b) of establishing the correctness and completeness of the returns submitted by him, determine the sum payable to the State Government by the operator by way of tax during such month or portion thereof : Provided that the sum so determined shall not exceed the maximum tax which would have been pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s evaded by one method or other there is an escapement of assessment. The term "escaped assessment " includes both non-assessment as well as under-assessment. When a person is not assessed to tax though he is liable to be taxed he escapes assessment. We are unable to agree with Mr. Shroff that while the legislature fixed one year time within which a reassessment has to be made it fixed no time limit for making the assessment. This is a prima facie unacceptable argument. The provisions of the Act are somewhat similar to the Madhya Bharat Sales Tax Act, 1950. While considering the meaning to be given to the expression "escaped assessment" this court in Regional Assistant, Commissioner of Sales Tax, Indore v. Malva Vanaspati & Chemical Co. L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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