Assessment jurisdiction follows Commissioner allocation, and a later business relocation does not create a right to transfer records.

Jurisdiction under the Karnataka Sales Tax Act was governed by the Commissioner's allocation under section 3-B, which determined the assessing officer for the relevant years. The court noted that the petitioner had been allotted to the Commercial Tax Officer, XII Circle, Bangalore, and that allocation continued despite a later shift of the business premises. The petitioner therefore had no vested right to insist on transfer of the assessment records to the officer having jurisdiction over the new address, and the existing jurisdictional assignment was upheld.

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Issues: Whether the petitioner could insist on transfer of assessment records to the Commercial Tax Officer having jurisdiction over the new place of business, notwithstanding an existing jurisdictional allocation under section 3-B of the Act.

Analysis: The assessing authority is defined under section 2(f) of the Karnataka Sales Tax Act, 1957 and its jurisdiction operates subject to the scheme of the Act and the Rules, including rule 5. The controlling factor is the jurisdiction conferred by the Commissioner under section 3-B of the Act, which demarcates the area and allocates cases to the concerned assessing officer. On the facts, the petitioner had been allotted to the Commercial Tax Officer, XII Circle, Bangalore for the assessment years in question, and that allocation remained effective notwithstanding the subsequent shifting of the place of business. The petitioner therefore had no vested choice to require assessment by the officer having jurisdiction over the new address.

Conclusion: The petitioner was not entitled to seek transfer of the assessment records to the officer having jurisdiction over the new place of business, and the jurisdiction of the Commercial Tax Officer, XII Circle, Bangalore, was upheld.

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