RAMAPRASADA RAO, J.

In this tax case, the appellant seeks for the cancellation of the order of the Board of Revenue passed under section 34 of the Madras General Sales Tax Act, 1959 (hereinafter referred to as the Act), on 28th December, 1965, and in consequence the cancellation of the order of demand of tax made by the Joint Commercial Tax Officer, Madurai 1, on 28th January, 1966.

The appellant is a dealer in oil engines and electrical goods in Madurai. For the assessment year 1958-59 (ending with 31st March, 1959), the Joint Commercial Tax Officer, Madurai 1, assessed the dealer under section 3(1) of the Madras General Sales Tax Act, 1959. This order was dated 30th November, 1959. Later, the assessing authority revised the said assessment in the purported exercise of its powers under section 16(1) of the Act and redetermined the turnover assessable under section 3(1) of the Act at 2 per cent. on Rs. 98, 872 and the turnover assessable under section 3(2) of the said Act to an additional rate of 2 per cent. on Rs. 11, 052. In fact, the said revision was undertaken on the basis of discovery of material from a pocket-book seized by the Special Assistant Commercial Tax Offi