STATE OF KARNATAKA Vs. AYYANAHALLI BAKAPPA AND SONS

JUDGEMENT

(1.) -This appeal by special leave is directed against the order of the Karnataka High court in a revision petition taken before it by the revenue under the Mysore Sales Tax Act, 1957. The respondent assessee, a dealer under the Act made a return of its gross and taxable turnover for the year 1958-59 disclosing A gross turnover of Rs. 9,29,464.80 and a taxable turnover of Rs. 47,190. 87. It maintained that sale to the tune of Rs. 8,79,210. 09 was exempt from sales tax as the assessee was the seller under the second point in regard to safely matches and under the law, liability to pay tax was at the first point. The Commercial Tax Officer accepted the return. Later he reopened the assessment on the footing that a part of the turnover had escaped assessment, took steps under S. 12-A of the Act and included the portion representing sale of safely matches and raised an additional demand. Assessee's appeal was dismissed by the Deputy Commissioner of Commercial Taxes. In further appeal to the tribunal, the majority view went in favour of the assessee and the additional demand was set aside. The tribunal came to hold:

(2.) Two questions arise for consideration in this appeal. Firstly, whether the Commercial Tax Officer was entitled to make a reassessment on the basis of change of opinion and secondly whether in the peculiar facts of the case when the same turnover had once been assessed under the Mysore Act by treating the three depots as dealers, a second set of assessment could be made.

(3.) We propose to take the second aspect first as if it is found that there had already been an assessment of the same turnover and reassessment there of would not be permitted. the other question need not be gone into.