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TMI Blog1977 (10) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 20 of the Andhra Pradesh General Sales Tax Act and, when so construed, his order was within the time prescribed under that section. To determine the question involved, it may be relevant to state a few facts as appear in Revision No. 68. The assessee is a dealer dealing in cycle tyres and cycle rickshaw tyres besides other types of tyres. The assessing authority levied tax on a turnover of Rs. 3,43,260.36 relating to sales of cycle rickshaw tyres at the rate of 3 1/4 per cent treating both cycle tyres and cycle rickshaw tyres to be of the same kind and applying entry 17 of the First Schedule. This entry, as it then stood, read: "Cycles, their accessories At the point of first Rate of tax at and parts made of rubber sale in the State. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by section 14(4) or by section 20(2) of the Act. Section 14 deals with assessment of tax and to the extent relevant, it reads: "Section 14. (4) In any of the following events, namely, where the whole or any part of the turnover of a business of a dealer has escaped assessment to tax, or has been under-assessed or assessed at a rate lower than the correct rate, or where the licence fee or registration fee has escaped levy or has been levied at a rate lower than the correct rate, the assessing authority may, after issuing a notice to the dealer, and after making such enquiry as he may consider necessary, by orders, setting out the grounds therefor- (a) ..... (b) assess the correct amount of tax payable on the turnover that has been unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In relation to an order of assessment passed under this Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within such period not exceeding four years from the date on which the order was served on the dealer, as may be prescribed." This is not a case where it could be said that the Deputy Commissioner in exercise of his revisional jurisdiction made the impugned order. The order made by him relates to the assessment made by the original assessing authority at an incorrect rate. The Deputy Commissioner's view was that the correct rate to be applied is prescribed in entry 15 and it falls within the ambit of clause (c) of sub-section (4) of section 14. It is for that reason that he sought to reassess on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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