STATE OF TAMIL NADU Vs. K MOHAMED HANEEFA

JUDGEMENT

(1.) THIS is a revision by the Revenue against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 19th of December, 1980.

(2.) THE assessee-respondent was originally assessed on the purchase turnover of Rs. 18, 240 at the rate of 3 per cent for the assessment year 1976-77 with regard to the last purchase of hides and skins. THE assessee-respondent had purchased 6, 586 pieces of calf skin, and after showing an average purchase rate of Rs. 3 per piece, had submitted the return. THE Joint Commercial Tax Officer, Dindigul, assessed the assessee by the order dated 31st of July, 1977, on the estimated purchase value of 6, 586 pieces of raw calf skin sold by the assessee to non-registered dealers and the purchase value was determined and assessed at the rate of 3 per cent for Rs. 18, 240. THE successor to the Joint Commercial Tax Officer apparently reopened the assessment proceedings already concluded under section12 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act", and fixed the purchase turnover at Rs. 1, 77, 822 as against the turnover of Rs. 18, 240 fixed in the original assessment proceedings. THE assessee preferred an appeal before the Appellate Assistant Commissioner. THE Appellate Assistant Commissioner, while agreeing with the finding of the assessing authority in the reopened proceedings, held that the last purchase turnover of raw calf skin had "escaped from assessment" but he refixed the last purchase turnover of the raw calf skin at Rs. 98, 790 instead of Rs. 1, 77, 822. THE assessee filed an appeal before the Tribunal. THE Tribunal found that the assessing authority could not have reopened the concluded assessment proceedings itself as it was not a case of escaped assessment and, therefore, no recourse could be had to the provisions in section16 of the Act. THE appeal was, therefore, allowed against which the present revision.

(3.) SECTION 16(1) which deals with assessment of escaped turnover reads thus :