TMI Blog1969 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 23rd April, 1965, determining the turnover of imported cloth at 365 bales. Subsequently, upon information received that the assessee had imported 450 bales and not merely 365 bales, proceedings were initiated under section 21 of the Act for assessing the escaped turnover. The reassessment proceedings were taken by the Sales Tax Officer, Sector I. Against that assessment the assessee filed an appeal, and contended that the case having been transferred to the Sales Tax Officer, Sector VI, there was no jurisdiction in the Sales Tax Officer, Sector I, to take assessment proceedings under section 21 and reassess the turnover. The appeal was allowed by the Judge (Appeals) Sales Tax, and upholding the contention of the assessee he annulled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise the powers of an assessing authority in such circle. Rule 2(c) defines a "circle" as a sales tax circle notified under sub-rule (1) of rule 3. Sub-rule (1) of rule 3 empowers the State Government to fix the limits of a circle and to appoint officers to the circle. Sub-rule (3) of rule 3 declares that where there are more than one Sales Tax Officer in a circle, the Commissioner of Sales Tax shall determine their respective jurisdictions within such circle. It is apparently in the exercise of that power that a circle has been divided into sectors and different Sales Tax Officers have been conferred exclusive jurisdiction in respect of different sectors. Rule 6 sets out a number of rules on the basis of which it can be determined whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment, or full assessment, as the case may be." The "assessing authority" contemplated by section 21 is the assessing authority having jurisdiction to assess the dealer, and the assessing authority empowered to assess the dealer was, upon transfer of the case, the Sales Tax Officer, Sector VI. The order transferring the case to him did not expressly limit his jurisdiction to the original assessment proceeding. Had that been so, the position would have been quite different. In the absence of any indication to that effect, the Sales Tax Officer, Sector VI, must be taken to be the assessing authority in respect of the dealer for all purposes under the Act. If he had jurisdiction to complete the original assessment proceeding he had also j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1922, upon provisions which are somewhat analogous to those under the U.P. Sales Tax Act, it has been held to include a reassessment of an assessee. In Govindarajulu Iyer v. Commissioner of Income-tax[1948] 16 I.T.R. 391., the Madras High Court observed: "Essentially the proceedings under section 34, whether partially or totally, relate to the same proceeding which must be deemed to have commenced with the publication of the general notice under section 22(1). In some respects and in some cases it may lead to a supplemental assessment. In other cases it may result in assessment for the first time, as in this case where there has not been any assessment before. We do not find any justification for the artificial separation of a proceeding un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case under the corresponding provisions of the U.P. Sales Tax Act. To my mind, ordinarily when an assessment case of a dealer in respect of a certain assessment year is transferred from one Sales Tax Officer to another, the latter enjoys the jurisdiction not only to make the original assessment but also, should the occasion arise, to reassess that dealer for the said assessment year, and all the proceedings so taken must be considered as proceedings in that case. In this view of the matter, the case of the assessee having been transferred from the Sales Tax Officer, Sector I, to the Sales Tax Officer, Sector VI, jurisdiction to take the proceedings under section 21 vested in the Sales Tax Officer, Sector VI, and not in the Sales Tax Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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