The turnover of coriander, exempted earlier under the assessment orders, cannot be considered as escaped turnover, and the Assistant Commissioner of Commercial Taxes had no authority to revise the orders made by the Commercial Tax Officer.

( 1 ) THE petitioners are dealers carrying on business, inter alia, in coriander. Their claim for exemption of their turnover from tax under the Mysore Sales Tax Act, 1957, hereinafter called the "act" was allowed by the Commercial Tax Officer on the ground that coriander is an "oil-seed" and as such liable to tax only at a single point in the manner provided by sub-section (4) of section 5 read with Schedule IV of the Act. The Commissioner of Commercial Taxes transferred the assessment files to the Assistant Commissioner of Commercial Taxes, the respondent in these writ petitions. The respondent initiated proceedings under section 12-A of the Act read with rule 38 of the Mysore Sales Tax Rules proposing to levy tax on the turnover of coriander under section 5 (1) of the Act. The notices in these cases are similar and it is therefore sufficient if we set out one notice in Writ Petition No. 1395 of 1969 marked as exhibit 1. It reads:-

No. T. 2150/68-69

Office of the Asst. Commissioner of Commercial Taxes,

Bangalore City Division,

Bangalore ,

dated 22nd March, 1969 .

Notice under section 12-A read with rule 38 of the Mysore Sales Tax Act, 1957, and Rules framed there under : ? Please take notice that assessment for the year 1963-64 has been concluded in your case. But the turnover of dhania (i. e. coriander) appears to have not been assessed to tax, considering that coriander was oil-seed. In the case of oil-seeds, subsequent sales or purchases made are not liable to tax, as these articles are liable to single point system of taxation. Coriander was considered as an oil-seed at the time of completing the assessment. But it is now made clear, under expert opinion, that coriander is not an oil-seed, but only an article of spice. It is therefore clear now that the omission of coriander is improper, in view of the expert opinion, that coriander is a spice. Accordingly, coriander is liable to tax under multi-point system of taxation under section 5 (1) of the m. S. T. Act, 1957, i. e. , this article is liable to tax at 2% during the year under question. The turnover declared by you as per your return of turnover and as per the noting of the officer who verified your books of accounts etc. , is as noted in the margin.

? Turnover of dhania declared. Turnover noted by the assessing officer as per the assessment order. Rs. 27,40,473. 60 Rs. 27,40,473. 60

It is, therefore, decided to reopen the assessment order under the M. S. T. Act, 1957, and to assess the turnover of coriander which has been improperly omitted from assessment. In this

connection , your attention is invited to the notification issued by the Commissioner of

Commercial Taxes in Mysore , Bangalore , transferring some cases of higher assessment to the

Assistant commissioner of Commercial Taxes for assessment etc. as per rules. Accordingly, the

undersigned has to take action in reopening the assessments referred to above and to assess the

turnover of coriander noted above.

The levy of tax on the turnover of coriander will be in addition to the tax imposed on the

turnover of other articles in the assessment referred to above. The time before the undersigned to revise the assessment for the year 1963-64 is very short. But, to effect such assessment without giving you an opportunity to put forth your objections, if any, would be improper. Hence, a clear opportunity is now given hereby calling upon you to file the objections, if any, within four days from the date of receipt of this notice, failing which, it will be presumed that you have no objections against the above proposal and the assessment will be revised accordingly on the turnover of dhania filed by you for the above year. Sd . / -

S. Rangappa ,

Asst. Commissioner of Commercial Taxes,

Bangalore City Division, Bangalore .

( 2 ) THE petitioners have challenged the notices issued by the respondent on the following grounds : First, section 12-A relates to assessment of escaped turn