Concurrent assessing jurisdiction under sales tax law supports a valid section 21 notice and competent assessment by the Sales Tax Officer.

Where the U.P. Sales Tax Act, the Rules and the governing notification conferred concurrent assessing authority on an Assistant Sales Tax Officer within his circle, a section 21 notice issued by that officer remained valid. A later government order dealing only with internal distribution of work did not curtail the statutory jurisdiction already granted. Accordingly, the initiation of proceedings by the Assistant Sales Tax Officer did not prevent the Sales Tax Officer from completing the assessment, and the assessment was competent.

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Issues: Whether a notice under section 21 of the U.P. Sales Tax Act issued by an Assistant Sales Tax Officer was valid and whether, after such notice, assessment could be completed by the Sales Tax Officer.

Analysis: The Act and the Rules contemplated assessment by the assessing authority, and the definition of Sales Tax Officer included an Assistant Sales Tax Officer appointed for the circle. No statutory provision limited the Assistant Sales Tax Officer's jurisdiction by turnover. A government notification authorised Assistant Sales Tax Officers to exercise the powers of the assessing authority within their circles, while a later government order merely contained an internal instruction on distribution of work and did not curtail the jurisdiction already conferred. Where the Assistant Sales Tax Officer and the Sales Tax Officer had concurrent jurisdiction, the fact that the notice under section 21 was issued by the Assistant Sales Tax Officer did not prevent the Sales Tax Officer from making the assessment.

Conclusion: The notice under section 21 issued by the Assistant Sales Tax Officer was valid, and the assessment by the Sales Tax Officer was competent.

Ratio Decidendi: Where the statute and the governing notification confer concurrent assessing authority on an Assistant Sales Tax Officer, an internal administrative instruction limiting the division of work does not affect statutory jurisdiction, and an assessment initiated by notice under section 21 remains valid even if completed by the Sales Tax Officer.

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