9911796707
TMI Blog1982 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee's return. It was also omitted in the assessment order. To any one who happened to peruse either the return or the assessment order, there would not be the slightest indication that Rs. 2,42,842.86 was omitted to be charged to Central sales tax, for the assessment agreed with the return, by and large. Subsequently, the Deputy Commissioner of Commercial Taxes happened to peruse the assessee's Central sales tax file for this very assessment year 1968-69. In that file was found a copy of the assessee's assessment order for the same year 1968-69 made under the Tamil Nadu General Sales Tax Act, 1959. The Deputy Commissioner perused the copy of that assessment order. The said order made mention of the sales turnover of Rs. 2,42,842.86, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble the Deputy Commissioner to interfere in revision and revise an assessment order, by referring to extraneous records. The learned counsel pointed out that the assessee's Central sales tax assessment order did not disclose the inter-State sales of Rs. 2,42,842.86. This omission could be gathered only by looking into the assessee's file under the Tamil Nadu General Sales Tax Act. Mr. Ramanathan referred to the language of section 32 and said that the Deputy Commissioner can revise an order under this section only by examining that order and not by examining quite a different order. We do not accept this contention as tenable. The marginal note to section 32 of the Act describes the powers of the Deputy Commissioner as "special powers". T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected, however intensely one may read the assessment order. One can only become aware of omissions from assessment from some materials other than the assessment order itself. We find it hard to accept the position that errors of omission are intended to be left out of account in the exercise of the special powers of the Deputy Commissioner under the section. An extraneous material of this sort may come into his possession either before or after he examines the order in question. In either event, if he discovers the errors of omission in the assessment order, he can certainly revise the order. Section 32, no doubt, speaks about the Deputy Commissioner examining the order sought to be revised. But, there is nothing in the section which implie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
