Section 21 reassessment cannot rest on pre-existing departmental information; initiation without fresh material is without jurisdiction.

Proceedings under section 21 of the U.P. Sales Tax Act cannot be initiated merely to verify information already available with the sales tax department. The Tribunal found that the notice was based on material already in the authority's possession, related to another party, and was unsupported by any additional material justifying reassessment. On that basis, the initiation of proceedings was held to be without jurisdiction and legally unsustainable, and the revision failed.

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Issues: Whether proceedings initiated under section 21 of the U.P. Sales Tax Act on the basis of information already available with the sales tax authority were without jurisdiction.

Analysis: The Tribunal found that the notice under section 21 was issued only to verify information already in the possession of the Sales Tax Officer, that the information related to another party and not to the assessee, and that no other material was shown to justify the initiation of proceedings. In such circumstances, and following the settled view that section 21 cannot be invoked merely for verification of information already available with the department, the initiation of proceedings was held to be legally unsustainable.

Conclusion: The initiation of proceedings under section 21 was without jurisdiction and the revision failed.

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