Judgment

SUBBA RAO, J.: (For S. K. Das Actg. C. J., himself, N. Rajagopala Ayyangar and J. R. Mudholkar JJ.): These two appeals by certificate raise the question of the true interpretation of the meaning of the expression "escaped assessment in S. 11-A of the Central Provinces and Berar Sales Tax Act, 1947 (XXI of 1947), hereinafter called the Act.

2. The facts in Civil Appeal No. 101 of 1961 are as follows : The appellant is the manager of a joint Hindu family firm carrying on business in bidis. He is registered as a dealer under S. 8 of the Act. Every registered dealer under the Act is required to furnish quarterly returns of his turnover within one month from the end of the quarter. For the year 1949-50, i. e., for the period from October 22, 1949 to November 9, 1950, he submitted a return of his turnover on October 5, 1950 for one quarter only and made a default in respect of the other quarters. The Assistant Commissioner of Sales-tax, Nagpur, issued a notice to the appellant on August 13, 1954 in Form No. 11 under S. 11(1) and (2) of the Act in respect of the turnover of the firm for the said period. The appellant thereafter filed the returns for the three quarters in respect