MRF LIMITED Vs. DEPUTY COMMERCIAL TAX OFFICER III

JUDGEMENT

(1.) SECTION 16 (1) (a), as also section 16 (1) (b) of the Tamil Nadu General Sales Tax Act, 1959 empower the "assessing authority" to exercise the powers referred to therein. It is submitted by counsel that the assessing authority, as also the enforcement authority have both claimed jurisdiction to bring to tax the alleged escaped turnover.

(2.) THE enforcement wing had issued the show cause notice earlier. After proceedings before that authority stayed by reason of legal proceedings instituted by the petitioner, the regular assessing authority, who is of a higher rank, issued a show cause notice again seeking to bring to tax the escaped turnover for the same period. A Division Bench of this Court held in the petitions filed by the assessee that if the assessment is to be revised that should properly be done by an officer who is of a rank not lesser than that of the original assessing authority, but that such an inhibition would not be there, if it is only a matter of bringing to tax the escaped turnover.