ARAM KANAI JAMINI RANJAN PAL PVT. LTD. vs MEMBER BOARD OF REVENUE, WEST BENGAL

The Supreme Court held that under Section 20(3) of the Bengal Sales Tax Act, the Additional Commissioner is empowered to reassess gross turnover by considering additional material not available to the assessing officer. The Court clarified that the term 'revise' allows for a comprehensive review without limitations, enabling the Commissioner to enhance the assessment based on discrepancies found in the accounts. The appeal was dismissed, affirming the authority of the Commissioner to include escaped items of turnover in the reassessment.