RAGHAVAN, J. - Against the petitioner in this tax revision case the Assistant Sales Tax Officer completed a nil assessment fixing the turnover at Rs. 9,000. Subsequently, some secret accounts were recovered from the petitioner's shop and come information was also received from a third party that the petitioner effected regular sales for a considerable higher amount. Basing on these, the Deputy Commissioner of Agricultural Income-tax and Sales Tax called for the papers exercising his powers of revision and issued a notice to the assessee to show cause why the nil assessment should not be set aside and the Sales Tax Officer be directed to make further investigation in the matter. The petitioner appeared and objected, but the Deputy Commissioner overruled his objection, set aside the nil assessment and directed the Sales Tax Officer (since the escaped turnover was above Rs. 20,000) to make further investigation with a view to assess the escaped turnover. The petitioner took up the matter in appeal before the Appellate Tribunal; and the Tribunal confirmed the aforesaid decision of the Deputy Commissioner. In revision, the correctness of the order of the Appellate Tribunal is c