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TMI Blog1978 (4) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... h April, 1970. Subsequently, notices dated 15th February, 1973, and 6th March, 1973, were issued to the assessee in terms of section 19. The assessee filed its objections on 20th March, 1973. Rejecting the objections, a revised order of assessment in respect of the escaped turnover for the year 1968-69 was made by the Sales Tax Officer on 21st March, 1973. This order was challenged by the assessee before the Appellate Assistant Commissioner who by his order dated 29th May, 1973, held that the assessee was not accorded a proper opportunity of being heard. The order challenged was accordingly set aside and the Sales Tax Officer was directed to pass a fresh order. Notice dated 27th August, 1973, was thereupon issued to the assessee. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vember, 1973, was not timebarred and that the order of remand dated 10th May, 1974, could not be said to be invalid on that score. 4.. As we stated earlier, the assessment order under section 17 was made on 30th April, 1970. An assessment under section 19 in respect of escaped turnover has to be made within 4 years from the expiry of the year to which the tax relates. Sub-section (1) of the section provides that at any time within that period the assessing authority may "proceed to determine to the best of its judgment the turnover which has escaped assessment to tax or has been under-assessed or has been assessed at a rate lower than the rate at which it is assessable or the deduction that has been wrongly made and assess the tax payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Rules, 1950, which was as follows: "Rule 33. (1) If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped assessment to tax in any year or if the licence fee has escaped levy in any year, the assessing authority or licensing authority, as the case may be, subject to the provisions of subrule (2) may at any time within three years next succeeding that to which the tax or licence fee relates determine to the best of his judgment the turnover which has escaped assessment and assess the tax payable or levy the licence fee in such turnover after issuing a notice to the dealer or licensee and after making such enquiry as he considers necessary. (2) ............" (italics supplied. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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