1968 (10) TMI 93

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..... es assessing the escaped turnover of the petitioner under section 12-A of the Mysore Sales Tax Act, 1957. The assessment year was 1960-61 and the assessment had been made by the concerned Commercial Tax Officer. The Deputy Commissioner of Commercial Taxes who was of the opinion that some part of the turnover of the petitioner had escaped assessment made the impugned order, and there is more than o .....

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..... ovisions is merely descriptive and so excludes the concept of a pending appeal. We think that there can be no answer to the argument that the provisions of that section are unconstitutional. It creates three authorities, which could assess escaped turnover. The first is the Commercial Tax Officer, the second is the appellate authority who is normally the Deputy Commissioner and the third is the re .....

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..... at power an appeal to this court could be preferred under section 24 but none from an order under section 12-A. If, instead of the Deputy Commissioner, the Commercial Tax Officer had exercised the power created by section 12-A the petitioner could have preferred a first appeal to the Deputy Commissioner, a second appeal to the Sales Tax Appellate Tribunal and a revision petition to this court. B .....

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..... ant Commissioner in which he could challenge the findings of fact recorded by the Income-tax Officer and would be further entitled to prefer an appeal to the Income-tax Appellate Tribunal, a person whose case was dealt With under the other Act had no such right. The decision in Jagannath Prasad v. State of Uttar PradeshA.I.R. 1961 S.C. 1245. on which Mr. Shantaraju depends rested on the provisions .....

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..... revision petition to this court under section 23 of the Act. But one whom the Deputy Commissioner selects cannot. So, section 12-A as it then stood clearly offended against Article 14 of the Constitution and was therefore void. Section 22, which after its amendment by Act III of 1966, authorises an appeal from an order of the Deputy Commissioner under section 12-A has no relevance to the impugne .....

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