BALAJI TRADING COMPANY Vs. STATE OF MYSORE

JUDGEMENT

(1.) THE petitioner's turnover in inter-State sales relating to coriander was exempted from tax under the assessment order made by the Commercial Tax Officer, III Circle, Bangalore, on 8th June, 1966. THE assessment file was transferred to the Assistant Commissioner of Commercial Taxes, Bangalore City Division, Bangalore (respondent No. 2), by the Commissioner of Commercial Taxes in Mysore, Bangalore. THE second respondent on 7th March, 1970, has issued a notice to the petitioner proposing to bring to tax the turnover that was exempted by the order of the assessing authority dated 8th June, 1966. THE notice purports to be one issued under section 12-A of the Mysore Sales Tax Act, 1957, read with rule 37 of the Mysore Sales Tax Rules, 1957. THE contention of the learned counsel for the petitioner is that the turnover in dispute cannot be regarded as an escaped turnover for the purpose of invoking jurisdiction, under section 12-A of the Mysore Sales Tax Act, 1957, read with rule 37 of the Rules. We have held in Writ Petition No. 6003 of 1969 (Since reported as Karnataka Trading Co. v. Commercial Tax Officer, II Circle, Bangalore [1971] 28 S.T.C. 144) today that where a particular turnover was already before the assessing authority and that turnover was exempted, the power under section 12-A of the Act cannot be invoked for the purpose of bringing the said turnover to assessment on the ground that it is an escaped turnover. In out opinion, the impugned notice dated 7th March, 1970, issued by the second respondent is without jurisdiction and consequently it is quashed. No costs. Petition allowed.