1972 (4) TMI 82

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..... in foodgrains. In respect of the assessment year 1956-57, the assessee applied for exemption under rule 20-B of the U.P. Sales Tax Rules. Exemption order was passed on 30th March, 1961, determining the amount of exemption fee payable by the assessee. The assessee was required by a notice to pay the exemption fee by a certain date. This notice was not complied with, with the result that it became .....

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..... n order under section 7(3). In its opinion, it was a consequential order on the failure of the assessee to comply with the exemption order passed under rule 20-B. For such an order there was no period of limitation. At the instance of the assessee, the revising authority has referred the following three questions for our opinion: "(1) Whether even a real brother, who is (sic) joint with the asse .....

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..... Asthana, J., that a first assessment cannot be escaped assessment even if it is so maintained in the assessment order is still good law or should be considered overruled?" We are constrained to observe that the questions framed by the revising authority are far from satisfactory. In question No. (2), there is a reference to the return filed by the assessee under rule 20-B. There is no discussio .....

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..... int with the assessee, nor has any connection with the assessee's business is a valid notice under rule 77(b) of the U.P. Sales Tax Rules. We shall proceed to decide question No. (2) first. Under clause (b) of rule 77, the service of a notice may be effected on a dealer if such dealer or his manager or agent cannot be easily found by giving or tendering it to some adult male member of his family .....

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..... ecessary to answer question No. (1). Assuming that section 21 was rightly applied by the department, it was necessary that a notice under section 21 should have been served. Without the service of such a notice, the Sales Tax Officer cannot assume jurisdiction under section 21. We accordingly answer question No. (2) in the negative in favour of the assessee and against the department. We return .....

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