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Issues: Whether, for the purpose of filing a revision under section 14 of the Rajasthan Sales Tax Act, 1954, the expression "assessing authority" means only the officer who passed the original assessment order or includes the officer having jurisdiction over the dealer at the time the revision is filed.
Analysis: The definition of "assessing authority" in section 2(b) of the Act is expressed in relation to a dealer and turns on the officer having jurisdiction. The powers under sections 10, 11, 12, 14 and 17 are all conferred on the assessing authority, and there is no basis to construe the same expression differently in section 14 so as to confine it to the officer who made the original assessment. Jurisdiction may be acquired not only by transfer under rule 52 of the Rajasthan Sales Tax Rules but also by reorganisation and reallocation of work under rules 3 and 4 of the Rules, and the officer who has jurisdiction over the dealer when the revision is presented is the proper assessing authority.
Conclusion: The assessing authority for the purpose of section 14 is the officer having jurisdiction over the dealer at the time the revision is filed, not necessarily the officer who made the original assessment.
Final Conclusion: The revision petition filed by the officer then having jurisdiction was competent, and the Board's contrary view was unsustainable.
Ratio Decidendi: Where a statute defines "assessing authority" with reference to a dealer and jurisdiction, the relevant authority for exercising powers such as revision is the officer having jurisdiction over that dealer at the time the power is invoked.
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