STATE OF TAMIL NADU Vs. G S RAHEEM

JUDGEMENT

(1.) IN both these revisions, the State is the petitioner. The assessee is Modern Electrical, Chengam. The assessee was finally assessed by the Deputy Commercial Tax Officer II, Enforcement, Tiruvannamalai (hereinafter referred to as "the D.C.T.O.") under section16 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"), for the assessment year 1974-75 on an escaped turnover of Rs. 7, 600 at 9 per cent. besides levying penalty of Rs. 513 under section16(2) of the Act on the suppressed turnover of Rs. 3, 800. For the assessment year 1975-76, the assessee was assessed on an escaped turnover of Rs. 4, 200 at 8 per cent. besides levy of penalty of Rs. 250 being 1(1/2) times the tax due on the turnover actually suppressed being Rs. 2, 100.

(2.) AGGRIEVED assessee filed an appeal before the Appellate Assistant Commissioner, before whom it was submitted that there was no assessment under section12 of the Act and therefore, the assessment under section16 of the Act cannot be made. Since there was no assessment, made under section 12 of the Act, the Appellate Assistant Commissioner came to the conclusion that the assessment under section16 of the Act is not possible. Therefore he held that the assessment made under section16 of the Act is without jurisdiction. Accordingly, he remanded the assessments back to the territorial officer for making fresh assessments.

(3.) THE learned Additional Government Pleader (Taxes) submitted as under :