Discovers

Discovers, the word 'discovers' in s. 15 of the Act is of sufficient amplitude to take in subsequent events which have a material bearing on the facts and circumstances on which assessment had been made or relief granted, and that when the Excess Profits Tax Officer finds that an assessee to whom relief had been granted under s. 26(3) has utilised the buildings, plant or machinery in business after the termination of the war, he is entitled to proceed under s. 15 of the Act, India United Mills Ltd. v. Commissioner of Excess Profits Tax, AIR 1955 SC 79 (84). (Excess Profits Tax Act, 1940, s. 15)