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TMI Blog1974 (9) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... nced back from the bank dishonoured. Thereupon, on 26th September, 1967, the Assistant Sales Tax Officer issued notice under section 15A of the U.P. Sales Tax Act proposing to impose penalty upon the assessee for not having paid the admitted tax along with the return and requiring him to show cause. Thereafter the assessee deposited the requisite amount and informed the Assistant Sales Tax Officer that he had done so. On 11th November, 1967, the Assistant Sales Tax Officer passed an order: "Prosecution and penalty notices were issued because cheque for Rs. 334.12 was dishonoured, but since the amount has been deposited, no action is required." With this order the penalty proceedings concluded. The regular assessment proceedings were ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Officer had pecuniary jurisdiction up to Rs. 80,000. It is also not disputed that the Commissioner, Sales Tax, had not assigned the work of this circle between the Assistant Sales Tax Officer and the Sales Tax Officer, with the result that in so far as the present assessee is concerned, both the officers had jurisdiction to assess him. In Madan Mohan Dhamma Mal's caseCivil Misc. Writ No. 4734 of 1963 decided on 4th February, 1964 (Allahabad High Court)., the position was that one of the two officers who had concurrent jurisdiction initiated regular assessment proceedings. He examined the books of account and made a proposal for refund, but thereafter he shifted the file to the other officer. It was held that if more than one officer had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the regular assessment proceedings commenced when the return was filed, yet it is not the case of any party that the Assistant Sales Tax Officer had done anything to initiate the regular proceedings for the assessment year 1966-67. Simply because the Assistant Sales Tax Officer had initiated penalty proceedings with regard to a default committed in relation to this year, it cannot be said that he had at the same time initiated regular assessment proceedings for the year. The proceedings for the imposition of penalty of the kind initiated in this case were independent in their object, subject-matter and consequence. They had no direct relation with the regular assessment proceedings. In this view of the matter, since both the officers had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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