Change of opinion cannot justify reassessment; reopening based only on revised classification was without jurisdiction.

Section 21 of the U.P. Sales Tax Act could not be invoked on a mere change of opinion where the original assessment classified the goods as timber products and the later reassessment was based only on a different view that they were electrical goods. In the absence of any material beyond the assessing authority's revised opinion, the reassessment notices and orders were without jurisdiction. The proper remedy, if the original classification was wrong, was to challenge the assessment in appeal rather than reopen it under section 21. The Tribunal also failed to address the jurisdictional issue and treated the matter as an original assessment.

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Issues: Whether proceedings under section 21 of the U.P. Sales Tax Act, 1948 could be initiated on a mere change of opinion and, consequently, whether the reassessment notices and orders were without jurisdiction.

Analysis: The original assessment had treated the goods manufactured by the assessee as timber products and applied the tax rate then applicable to that commodity. The later resort to section 21 was founded only on the assessing authority's subsequent view that the goods were electrical goods. On the facts found, there was no material other than a change in opinion of the assessing authority. The power under section 21 could not be invoked merely because the authority later thought the original classification was wrong; the proper course, if any, was to challenge the original assessment in appeal. The Tribunal also failed to address the real jurisdictional question and proceeded as though the matter were an original assessment.

Conclusion: The proceedings under section 21 were not legally sustainable, and the reassessment action was without jurisdiction.

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