CHANDRASEKHARA SASTRI, J.

( 1 ) THE petitioner in these cases is the State of Andhra pradesh and the respondent is an assessee under the Andhra Pradesh General Sales tax Act. The respondent is a dealer in motor spare-parts, etc. The respondent firm was assessed to sales-tax on a turnover of Rs. 84,740-12-9. Subsequently, the special staff seized some account books from the respondent-firm and revised the assessment by including an escaped turnover of Rs. 66,000 disclosed from the books seized. The appeal by the respondent-firm to the Deputy Commissioner of Commercial Taxes was dismissed, but a further appeal to the Sales Tax Appellate Tribunal, hyderabad, was allowed. The Appellate Tribunal held that the Special commercial Tax Officer, who revised the assessment, has no jurisdiction to do so.

( 2 ) HENCE the State of Andhra Pradesh has filed this Tax Revision Case. The short question for decision is whether under the Andhra Pradesh General sales Tax Act, and the rules and the notifications thereunder, the Special Commercial tax Officer had jurisdiction to revise the assessment already made by the Deputy commercial Tax Officer on the ground that certain turnover had escaped assessme

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