STO PONNANI Vs. CHERU

JUDGEMENT

(1.) This is an appeal by the respondent the Sales Tax Officer, Ponnani in O. P. No. 352 of 1965. The only question for determination is whether the proceedings initiated for taxing the escaped turnover of the two respondents before us is within time or not.

(2.) The assessment year concerned is 1960-61 and the assessment order is dated 18 9 1961. The Act in force at that time and till 1-4-1963 was the General Sales Tax Act. 1125. On that date it was repealed and replaced by the Kerala General Sales Tax Act, 1963. It is common ground that the question of limitation raised in the case has to be resolved in the light of R.33(1) of the General Sales Tax Rules, 1950.

(3.) R.33(1) makes it quite clear that the assessing authority must "determine" the turnover which has escaped three years next succeeding that to which the tax relates. In this case the three years prescribed elapsed on 31 3 1964, and it is not disputed that the assessing authority had not determined the turnover which had escaped assessment and assessed the tax payable on or before that date.