The question of law which has been referred for consideration of the Full Bench is :-

"Whether rule 14 of the Madras General Sales Tax Rules is valid and if so, whether the powers of revision thereunder can be exercised in cases to which rule 17 relating to escaped assessment is applicable ?" *

In view of the fact that the appeals themselves will be posted for final disposal after the receipt of the opinion of the Full Bench on the question of law formulated by the referring Judges we do not propose to deal in any detail with the facts of either of these cases but merely answer the legal question propounded in the order of reference.

The following facts however have to be set out to understand the complaint of the assessees. Both the suits out of which these appeals arise were filed by the assessees for the refund of sales tax paid by them as a result of reassessment in the exercise of revisional powers and in each of them the assessees have succeeded. O.S.A. No. 62 of 1951 relates to an assessment for the year 1944-45. The Deputy Commercial Tax Officer, Harbour Division, who was the assessing authority, by his order dated 27th March, 1946, determined the total turnover of the respondents at Rs. 2, 53, 72, 488-14-11 and tax on this basis was paid by them. Subsequently on 28th March, 1947, the Commercial Tax Officer, North Madras, issued a notice to them to show cause why the assessment should not be revised under rule 14(2) of the Madras General Sales Tax Rules and by his proceedings dated 31st March, 1947, he revised it by the inclusion in the turnover of a further sum of Rs. 30, 03, 650-12-6 and levied tax accordingly. The amount thus demanded was paid and the suit C.S. No. 446 of 1947 was filed by the assessees for the refund of the tax on the ground that the revision and reassessment were invalid.In the assessment proceedings which are the subject-matter of C.C.C.A. No. 137 of 1951, the Deputy Commercial Tax Officer, Harbour Division, by his order dated 26th March, 1946, determined the turnover of the assessee at Rs. 2, 02, 26, 736-0-0, the assessment in this case also related to 1944-45. The assessee preferred an appeal to the Commercial Tax Officer and the appeal was dismissed on 25th March, 1947, by this appellate authority. On 5th March, 1948, the Commercial Tax Officer issued notice to the assessee to show cause why this assessment should not be revised by including in the turnover a sum of Rs. 7, 45, 593-11-0. The assessee appeared and denied the jurisdiction of the revising authority. The Commercial Tax Officer however, by his proceedings dated 1st December, 1948, increased the turnover by the addition of the sum mentioned earlier and the assessee was required to pay the tax due according to the revised assessment, which he did and filed the suit for the refund of the sum involved in the revised assessment.

To appreciate the points raised, it will be necessary to set out the relevant provisions of the Madras General Sales Tax Act and the Rules framed thereunder which deal with the assessment of the tax and the provisions relating to appeal and revision at the time when the assessment orders were made and when the orders under revision under which every dealer has to pay in each year a tax on his total turnover to be calculated at the rate of three pies per every rupee on such turnover subject to exceptions not relevant for our purposes. Sub-section (4) of this section provides for the turnover being determined in accordance with such rules as may be prescribed and the sub-section following provides for the tax under the main provision being assessed, levied and collected in such manner and in such instalments if any as may be prescribed. Section 9 which relates to assessment enacts :

"9. (1) Every dealer whose turnover is ten thousand rupees or more in a year shall submit such return or returns of his turnover, in such manner, and within such periods as may be prescribed.

(2)(a) If the assessing authority is