K. SHIVASHANKAR BHAT, J.

( 1 ) THE order of the Commissioner of Commercial Taxes made in the exercise of his suo motu power of revision under section 22a is challenged herein. By this order, the Commissioner held that the disallowance of the exemption relating to buying agency transaction regarding dhania of the ought to be computed for the two months, and not to be confined to Rs. 74,032. 26 being the turnover not properly accounted for at the time of inspection. Since the inspection was held on december 20, 1979, and the accounting year commenced on October 22, 1979, the commissioner held that the actual discovered escapement should be the basis to estimate the escaped turnover for the period from the date of commencement of the accounting year till the date of the discovery of escapement. For this relied on the decision of the Supreme Court reported in Commissioner of Sales Tax v. H. M. Esufali H. M. Abdulali [1973] 32 STC 77. The appellate authority had, while partly reversing the order of the assessing authority, held :

"the argument of the learned counsel has some force and deserves consideration. The assessing authority has not pointed out any omission in the books of accou

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