9911796707
TMI Blog1969 (3) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax, U.P. The following question of law has been submitted for our answer: "Whether enhancement of the rate of tax inadequately imposed in the initial stage is within the scope of section 21 of the U.P. Sales Tax Act?" From the statement of the case it appears that the assessing authority assessed M/s. Rohilkhand Glass and Syndicate Works (hereinafter referred to as "the assessee") for the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated earlier, made the instant reference at the instance of the Commissioner of Sales Tax, U.P. Section 21 of the Act, so far as relevant for our purposes, reads as under: "21. Assessment of tax on the turnover not assessed during the year.(1) If the assessing authority has reason to believe that the whole or any part of the turnover of a dealer has, for any reason, escaped assessment to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the use of the words "has for any reason" shows that the case can be reopened for any reason whatsoever. In our opinion, the submission is not correct. The words "has for any reason" are related to the words "the whole or any part of the turnover of a dealer". Therefore, what is to be seen is whether the whole or any part of the turnover of a dealer has escaped assessment for whatever reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would like to point out that the language of section 21 of the Act is very different from section 34 of the Income-tax Act of 1922 or section 147 of the Indian Income-tax Act, 1961. In section 34 of the 1922 Act the words used are "or even under-assessed or assessed at too low a rate". Similarly in explanation 1 of section 147 of the 1961 Act it has been provided that "for the purposes of this se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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