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TMI Blog1969 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... propriety and regularity of the exemption of the turnover granted under the licence in respect of the auction sales. This fell strictly within the purview of section 15(1) of the Act and there was no question of any action being taken under rule 33 on the ground that there had been escapement of turnover. The period of limitation for such proceedings is prescribed by section 15 itself to be four years from the date on which the order was communicated to the assessee. - Civil Appeal No. 2209, & 1777 of 1966, - - - Dated:- 29-7-1969 - SHAH J.C., RAMASWAMI V. AND GROVER A.N. JJ. None for the respondent. -------------------------------------------------- The judgment of the court was delivered by GROVER, J. -These t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not proper, legal or regular because the assessee had not proved that the transactions were on behalf of known principals. In exercise of the powers conferred by section 15(1) of the Act the Deputy Commissioner cancelled the assessments and remanded the case to the assessing authority for fresh disposal. After giving the assessee adequate opportunity for producing the relevant documents and accounts which he failed to do for one reason or the other the assessing authority made fresh assessments by which the turnover of the assessee in respect of the auction sales was included in the taxable turnover and the exemption under the licence was disallowed. The assessee appealed to the Appellate Assistant Commissioner of Agricultural Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication and the period of limitation provided thereby could not be attracted. Reference may also be made to another decision of this court in State of Kerala v. M. Appukutty [1963] 14 S.T.C. 242 (S.C.)., in which the principles governing such cases had been clearly stated. Although it is stated in the judgment of the High Court that the present cases were of escaped turnover we are altogether unable to endorse that view. The question which the Deputy Commissioner had to consider was one of the legality, propriety and regularity of the exemption of the turnover granted under the licence in respect of the auction sales. This fell strictly within the purview of section 15(1) of the Act and there was no question of any action being taken un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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