9911796707
TMI Blog1977 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... barred by limitation under rule 14-A(8)(b) of the Rules. The brief facts relevant for the purposes of deciding the said question are as follows: The petitioner is a registered firm carrying on business in ghee, which is taxable at the last purchase point under the Andhra Pradesh General Sales Tax Act, 1957. For the assessment year 1969-70, the petitioner was assessed to sales tax under the Act on 12th December, 1970, on the last purchase of ghee, to the extent of Rs. 47,46,190. The Deputy Commissioner of Commercial Taxes issued notice on 31st October, 1974, to the petitioner proposing to assess the turnover of Rs. 5,32,900 under the Central Sales Tax Act. Challenging the said notice, the petitioner filed a writ petition, W.P. No. 6644 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apement of assessment is on account of the failure of the dealer to disclose the turnover or any other particulars correctly. But if a turnover has escaped assessment due to causes other than the failure of the assessee to disclose the turnover or other particulars correctly, the assessment of the turnover which has escaped the assessment to tax has to be made within a period of four years from the expiry of the year to which the tax relates. In the instant case, the contention of the petitioner is that it had fully disclosed the turnover of Rs. 5,32,900 as sales made to non-resident dealers who took delivery of the goods at Ongole within the State and the Commercial Tax Officer accepted the same and held that the said turnover was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner to disclose the turnover or any other particulars correctly, but on account of a change of opinion of the assessing authority with regard to the character of the said sales. Therefore, the case is governed by the provisions of rule 14-A(8)(b) of the Rules, in which case, reassessment has to be made within a period of four years, i.e., before 31st March, 1974. As the impugned notice has been issued beyond four years, it is clearly barred by limitation and the respondent has no jurisdiction to issue the said notice. It is contended by the learned Government Pleader that revision is not maintainable under article 227 of the Constitution on the ground that the Commercial Tax Officer is not a Tribunal. I do not think, there is any merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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