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TMI Blog1972 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-10-1972 - HEGDE K.S., JAGANMOHAN REDDY P. AND KHANNA H.R. JJ. -------------------------------------------------- The judgment of the Court was delivered by HEGDE, J.- This appeal by special leave arises from the decision of' the Allahabad High Court in a reference under section 11 of the U.P. Sales Tax Act (hereinafter referred to as the Act). The facts of this case lie within a narrow compass. Lucknow is one of the circles formed under the Act. In that circle there are several Assistant Sales Tax Officers. The assessee-respondent carries on his business in Sector III for which sector there is a separate Assistant Sales Tax Officer. For the assessment year 1959-60, the Assistant Sales Tax Officer, Sector II, issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that conclusion. In order to pronounce on the controversy in this case, it is necessary to refer to certain provisions of the Act and the Rules framed thereunder. Section 2(a) of the Act defines the assessing authority thus: "'assessing authority' means any person authorised by the State Government to make any assessment under this Act". Now we turn to the Rules framed under the Act. Rule 2(h) defines the Sales Tax Officer as "'Sales Tax Officer' means a Sales Tax Officer of a circle appointed by the State Government to perform the duties and exercise the powers of an assessing authority in such circle, and includes an 'Assistant Sales Tax Officer' appointed by the Commissioner, Sales Tax, for such circle, and also includes an officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so been conferred with jurisdiction to assess the dealers in Sector III. In these circumstances, the only possible conclusion is that the Assistant Sales Tax Officer, Sector II, had no jurisdiction to assess the dealers in Sector III. In the High Court, the department contended that the assessee's case was transferred from the file of the Assistant Sales Tax Officer, Sector III, to the file of the Assistant Sales Tax Officer, Sector II. This contention has been rejected by the High Court as having no basis. In fact, that contention has not been repeated before us. Mr. Karkhanis, appearing for the department, contended that in view of the provisions referred to earlier, we must hold that all the Assistant Sales Tax Officers in Lucknow Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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