9911796707
TMI Blog1996 (9) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was directed against the assessment under the Central Sales Tax Act, 1956 and was decided by the said common order, is not the subject-matter of this revision. 2.. The facts of the case are brief on which there is not much dispute. The book version of the assessee for the assessment year in dispute 1975-76 was rejected for the reason, beside others, that no account books were produced at the time of the assessment. The assessment was made on best judgment taking into consideration the material which were found on the survey dated May 6, 1976 and was considered adverse to the assessee, amongst other things. Against the disclosed turnover of Rs. 5,73,99,691.86, the assessment was made on the taxable turnover of sale and purchase at Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks of the assessee. Feeling still aggrieved the assessee has filed this revision against the decision of the Sales Tax Tribunal, as already stated hereinabove. 3.. The learned counsel for the assessee contended that for the purposes of assessment the case of the assessee at the material time fell within the jurisdiction of the Sales Tax Officer, Sector III, Aligarh and the impugned assessment order which was made by Sri G.S. Upadhyaya, Sales Tax Officer (Administration), Aligarh was non est because he was not the assessing authority as contemplated under the Act and the Rules framed thereunder. The question, therefore, for consideration is whether the assessment order which was made by Sri G.S. Upadhyaya was a valid assessment or void a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im and unless directed otherwise the successor in office of such officer shall exercise the same jurisdiction and may proceed with the cases from the stage at which they were left by such officers. There is another rule which is relevant for the purposes of this case, namely, rule 81 which provides for transfer of cases. Sub-rule (1) of rule 81 speaks of transfer of any case or class of cases by the Commissioner of Sales Tax at any stage from one assessing authority in a circle to another assessing authority or to any officer subordinate to him. Sub-rule (2) of that rule empowers the Assistant Commissioner (Executive) also to transfer any case or class of cases subject to the general control of Commissioner of Sales Tax at any stage from on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned to them by the Assistant Commissioner (Executive), Sales Tax, of their respective range. The Assistant Commissioner (Executive), Sales Tax, Aligarh Region by his order No. 3332 dated October 25, 1979 transferred the assessment proceedings in the case of the assessee for the assessment year 1975-76 U.P. and Central along with other allied proceedings to Sri Ghanshyam Upadhyaya, Sales Tax Officer (A), "Circle" Aligarh from Sales Tax Officer, Sector III, Aligarh. 6.. The contention of the learned counsel for the assessee that the Sales Tax Officer (A) "Circle" Aligarh had no jurisdiction to make the impugned assessment, cannot be accepted. It has already been shown above that Sri Upadhyaya was appointed as Sales Tax Officer, Aligarh, und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... competent under law. This is what had been done in the instant case. 7.. In Shyam Manohar Dixit v. Sales Tax Officer, Sector IV, Kanpur [1970] 26 STC 439 (All.) [FB] it was held as under: "Once a person is appointed as Sales Tax Officer in a circle under rule 3(1) of the U.P. Sales Tax Rules, 1948, he automatically becomes the assessing authority in respect of all the dealers carrying on business within the territorial limits of his circle and by virtue of the provisions contained in section 7 of the U.P. Sales Tax Act, 1948, he is empowered to make an assessment under the Act. No separate authorisation is needed from the State Government empowering a Sales Tax Officer to make assessments under the Act because he derives that power fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of account books and the determination of quantum of assessment on best judgment are two different matters. The account books were rejected as the assessee did not produce any account books during the course of its assessment proceedings. The account books were, therefore, rejected for a valid ground, the correctness of which cannot be questioned. The assessment was, however, set aside by the Sales Tax Tribunal because the contention of the assessee before the Tribunal was that it was not provided an adequate and sufficient opportunity to explain the material which was relied upon in the best judgment against the assessee. The Tribunal accepted this contention and set aside the assessment with a view to provide an opportunity to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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