Transferred assessment cases vest full reassessment jurisdiction in the transferee officer for escaped turnover proceedings.

A transfer of a dealer's assessment case under rule 81 of the U.P. Sales Tax Rules moves the entire assessment file to the transferee officer without limiting the transfer to the original assessment alone. A proceeding for escaped turnover under section 21 is treated as part of the same year's assessment and, in substance, as reassessment of that liability. Once the case is transferred, the transferee Sales Tax Officer becomes the assessing authority for all purposes for that year, including initiation and completion of section 21 reassessment proceedings. The original Sales Tax Officer therefore lacks jurisdiction to proceed under section 21 after transfer.

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Issues: Whether, after a dealer's assessment case for a particular year had been transferred by the Commissioner from one Sales Tax Officer to another, the transferee Sales Tax Officer alone had jurisdiction to initiate and complete reassessment proceedings for escaped turnover under section 21, or whether the original Sales Tax Officer could still assume such jurisdiction.

Analysis: The transfer order under rule 81 of the U.P. Sales Tax Rules shifted the assessment case to the transferee officer without any limitation confining it to the original assessment only. A proceeding under section 21 for escaped turnover is in substance a reassessment of the same year's liability and forms part of the assessment case. Once the case was transferred, the transferee became the assessing authority for all purposes in relation to that year, including reopening the assessment and reassessing escaped turnover.

Conclusion: Jurisdiction to proceed under section 21 vested in the transferee Sales Tax Officer and not in the original Sales Tax Officer; the assessee's contention succeeded.

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