The main legal point established is that the jurisdiction to assess escaped turnover under section 16 applies only to cases of escaped assessment, not under-assessment, and that other specific provisions of the Act did not apply to the assessment in question.

DR. A. S. ANAND, C.J.

This is a revision by the Revenue against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 19th of December, 1980.

2. The assessee-respondent was originally assessed on the purchase turnover of Rs. 18, 240 at the rate of 3 per cent for the assessment year 1976-77 with regard to the last purchase of hides and skins. The assessee-respondent had purchased 6, 586 pieces of calf skin, and after showing an average purchase rate of Rs. 3 per piece, had submitted the return. The Joint Commercial Tax Officer, Dindigul, assessed the assessee by the order dated 31st of July, 1977, on the estimated purchase value of 6, 586 pieces of raw calf skin sold by the assessee to non-registered dealers and the purchase value was determined and assessed at the rate of 3 per cent for Rs. 18, 240. The successor to the Joint Commercial Tax Officer apparently reopened the assessment proceedings already concluded under section12 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act", and fixed the purchase turnover at Rs. 1, 77, 822 as against the turnover of Rs. 18, 240 fixed in the original assessment proceedings. The assessee preferred an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner, while agreeing with the finding of the assessing authority in the reopened proceedings, held that the last purchase turnover of raw calf skin had "escaped from assessment" but he refixed the last purchase turnover of the raw calf skin at Rs. 98, 790 instead of Rs. 1, 77, 822. The assessee filed an appeal before the Tribunal. The Tribunal found that the assessing authority could not have reopened the concluded assessment proceedings itself as it was not a case of escaped assessment and, therefore, no recourse could be had to the provisions in section16 of the Act. The appeal was, therefore, allowed against which the present revision.

3. Did the Joint Commercial Tax Officer have any jurisdiction to reopen a concluded assessment by taking recourse to section16 of the Act is the only question which we are called upon to deal with in this revision ?

4. Section 16(1) which deals with assessment of escaped turnover reads thus :

"16. Assessment of escaped turnover. - (1)(a) Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (2) at any time within a period of five years from the expiry of the year to which the tax relates, determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such assessment.

(b) Where, for any reason, the whole or any part of the turnover of business of a dealer has been assessed at a rate lower than the rate at which it is assessable, the assessing authority may, at any time within a period of five years from the expiry of the year to which the tax relates, reassess the tax due after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such reassessment." *

5. On a plain reading of section 16 it is obvious that section 16(1)(a) has limited application. It would come into play only where for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax; it vests the power in the assessing authority to subject the escaped turnover to assessment in the manner provided for in the section itself. Under clause (b) of sub-section (1) of section 16, where the turnover was assessed at a lower rate, the assessing authority has been vested with the power to reassess the tax due in the manner prescribed by the section itself. Admittedly, in the instant case neither clause (a) nor clause (b) of sub-sectio