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TMI Blog1972 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Whether on the facts and in the circumstances of the case, the transfer of the case by the Assistant Sales Tax Officer to the Sales Tax Officer was valid in law? (3) Whether on the facts and in the circumstances of the case, the assessment order purporting to be under section 21 of the U.P. Sales Tax Act could be treated as one under section 7(3) of the Act?" The assessee is a dealer in cloth at Kanpur. As the assessee did not file a return of its turnover for the assessment year 1948-49, a notice under section 21 was issued to it. The notice was issued by the Assistant Sales Tax Officer of the circle where the head office of the assessee was situated. As the turnover of the assessee was found to be over Rs. 40,000.00, the Assistant S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was pending before the Sales Tax Officer in remand proceedings. We shall now take up the questions seriatim. With regard to question No. (1), the position appears to be like this. Under clause (b) of section 2 of the Act, the assessment has to be made by the assessing authority appointed by the State Government. Under rule 2 of the U.P. Sales Tax Rules, a Sales Tax Officer has been defined to mean a Sales Tax Officer of a circle appointed by the State Government to perform the duties and exercise the powers of the assessing authority in such circle and includes an Assistant Sales Tax Officer appointed by the Commissioner of Sales Tax for such circle. Nowhere in the Act or the Rules, the jurisdiction of the Assistant Sales Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court in Messrs. Bhikari Dass Basantilal v. The Commissioner, Sales Tax, U. P. Thus the notice issued under section 21 by the Assistant Sales Tax Officer was perfectly valid. If the Assistant Sales Tax Officer and the Sales Tax Officer had concurrent jurisdiction, the assessment could well be made by the Sales Tax Officer even when the notice under section 21 had been issued by the Assistant Sales Tax Officer. Now, coming to question No. (2), we find that the same does not arise out of the order of the Judge (Revisions). No such question was raised before him and as such there is no finding upon it. It is true that this question has been referred in accordance with the direction of this court passed on the assessee's application under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails to file a return. The Full Bench has further held that in such a case both sections 21 and 7(3) would apply so that it would be open to the department either to proceed under section 21 or to make an assessment under section 7(3). In the instant case, the assessment was made after initiating proceedings under section 21. The Judge (Revisions), however, relying upon the decision in Gopi Kishan's case(1), took the view that such an assessment was invalid under section 21, but was valid under section 7(3). He, therefore, tried to justify the assessment under the latter provision. In view, however, of the fact that the assessment under section 21 itself would be valid because of the decision of the Full Bench, the question whether such an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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