DEPUTY CAIT AND ST QUILON Vs. PHILIPOSE

JUDGEMENT

(1.) These Tax Revision Cases by the Sales Tax Department are of the same pattern, and raise a common question, as to the applicability to them, of R.33 of the General Sales Tax Rules, 1950, sub-rule (1) of which is material, and reads as follows:

(2.) If R.33 (1) applies, the orders of the Tribunal have to stand. But we are clear that it has no application to the assessment) made in the circumstances stated above. R.33 in terms applies only to escaped assessments. Dealing with escaped assessment in income tax law, the Privy Council stated the principle thus, in Rajendra Nath Mukerjee v. Commissioner of Income Tax AIR 1934 P. C. 30 repelling the contention of the appellants:

(3.) This is exactly the situation in the cases before us. The assessment proceedings were all commenced by the filing of returns by the assessees, and they would become complete only when the assessments pursuant to them become final. The Supreme Court after referring to Ghanshyamdas v. Regional Assistant Commissioner of Sales Tax, Nagpur 14 S. T. C. 976 stated thus in The State of Punjab v. Tara Chand Lajpat Rai 19 S. T. C. 493 at p. 501: