9911796707
TMI Blog1982 (11) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Officer, V Circle, Hyderabad, by his order, dated 28th October, 1972. The said turnover relates to sales of stainless steel wheel discs and wheel caps effected by the assessee. The Deputy Commissioner, Hyderabad Division I, Hyderabad, in exercise of the powers vested in him under section 20(2) and section 14(4-C) of the A. P. General Sales Tax Act revised the assessment made by the Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal that the case of the petitioner would fall under section 14, sub-section (4-A)(a), is wrong. It may be noted that under section 14(4) of the Act, where the whole or any part of the turnover of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner-assessee were described as stainless steel articles and that there was a failure on the part of the assessee to disclose the particulars of the turnover correctly. It is not denied and in fact the Sales Tax Appellate Tribunal has also noted in its order that during the pendency of the proceedings of assessment the articles sold by the assessee were described as stainless steel wheel discs an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings of assessment. If so, the Deputy Commissioner could revise the assessment only within a period of four years from 31st March, 1972, as prescribed under sub-section 4-A(b) of section 14 of the Act. The order of the Deputy Commissioner revising the assessment having been passed on 20th October, 1976, four years after 31st March, 1972, the said order, we must hold, is barred by time. We acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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