Concurrent sales tax jurisdiction permits assessment by either officer when only separate penalty proceedings were initiated, not regular assessment proceedings.

Where two sales tax officers had concurrent pecuniary jurisdiction and no work had been specifically assigned, the Sales Tax Officer could validly complete the assessment. Separate penalty proceedings initiated by the Assistant Sales Tax Officer under section 15A of the U.P. Sales Tax Act did not amount to seizure of the regular assessment matter, because those proceedings were distinct in object, subject-matter and consequence. As no regular assessment proceedings had been initiated or taken cognizance of by the Assistant Sales Tax Officer, the principle that the first seizing officer should ordinarily conclude the matter did not apply.

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Issues: Whether, on the facts and in the circumstances of the case, the Sales Tax Officer had jurisdiction to assess the assessee.

Analysis: Both the Assistant Sales Tax Officer and the Sales Tax Officer had concurrent pecuniary jurisdiction over the assessee, and no assignment of work had been made between them. The penalty proceedings initiated by the Assistant Sales Tax Officer under section 15A of the U.P. Sales Tax Act were distinct from the regular assessment proceedings in object, subject-matter and consequence. Those penalty proceedings had ended before the assessment order was passed, and there was no material showing that the Assistant Sales Tax Officer had initiated or was seized of the regular assessment proceedings. The principle that the officer who first seizes the assessment matter should ordinarily conclude it did not apply on these facts, because no assessment cognizance had been taken by the Assistant Sales Tax Officer.

Conclusion: The Sales Tax Officer validly exercised jurisdiction to make the assessment order, and the question was answered in the affirmative in favour of the department and against the assessee.

Final Conclusion: Concurrent jurisdiction of the two officers did not bar assessment by the Sales Tax Officer where only separate penalty proceedings had been initiated by the Assistant Sales Tax Officer and no regular assessment proceedings had been taken cognizance of by him.

Ratio Decidendi: Separate penalty proceedings do not amount to initiation of regular assessment proceedings, and where two officers have concurrent jurisdiction without any allocation of work, either officer may validly initiate and conclude the assessment unless one has already seized the assessment matter.

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