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

This appeal by the assessee is directed against the order of the Joint Commissioner, Commercial Taxes, Madras, made in exercise of the powers under section 34 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act".

2. Learned counsel for the assessee has, before questioning the order on merits, raised two preliminary objections to the order of the Joint Commissioner. According to him, firstly the Joint Commissioner failed to appreciate that the turnover of Rs. 1, 84, 985 was allegedly the escaped turnover, which was neither part of the return nor of the book sales or even the subject-matter of the appeal before the appellate authority, and the Joint Commissioner could not, in exercise of the powers under section 34 of the Act bring to tax, for the first time, the alleged escaped turnover while exercising suo motu revisional powers. Secondly, it was argued that the order of the Joint Commissioner was barred by limitation prescribed under section 16 of the Act to bring an escaped turnover to tax.

3. With a view to appreciate the preliminary objections, a short reference to the facts of the case is necessary. The appellant wa