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TMI Blog1965 (7) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... of Agricultural Income-tax Sales-tax Kozhikode and is reported in 1965 K. L. J. 438. That case was decided after considering the provisions in Section 12 of the Madras General Sales Tax Act and Rule 17 of the Madras General Sales Tax Rules. The corresponding provisions in the General Sales Tax Act, 1125 and the General Sales Tax Rules, 1950 are Section 15 of the Act and Rule 33 of the Rules. The relevant parts of Section 15 and Rule 33 are extracted below:-The relevant part of Section 15 of the General Sales Tax Act, 1125. 15. Authorities competent to pass orders in revision: (1) The Deputy Commissioner may- (i) suo motu, or (ii) on application, call for and examine the record of any order passed or proceeding recorded under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal. (3) In relation to an order of assessment passed under this Act, the power of the Deputy Commissioner under Clause (i) of sub-section (1) and that of the Board of Revenue under Clause (i) of sub-section (2) shall be exercisable only within a period of four years from the date on which the order was communicated to the assessee. And the relevant part of Rule 33 of the General Sales Tax Rules, 1950. 33 (IV If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped assessment to the 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 sub-rule (2) may at any tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity or the licensing authority as the case may be, may, at any time within three years next succeeding that to which the tax or licence fee relates, revise the assessment or the licence fee after issuing a notice to the dealer or licensee and after making such enquiry as he considers necessary. (5) The powers conferred by sub-rules (1) and (4) on the assessing authority or licensing authority may also be exercised by the appellate authority referred to in Section 14, or as the case may be, by the revising authority referred to in Section 15, at any time within a period of three years next succeeding that to which the tax or as the case may be, the licence fee relates provided that such authority shall give the dealer concerned a reasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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