Assessment jurisdiction cannot be assumed without valid transfer under the rules; best judgment assessment fell for lack of authority.

Assessment jurisdiction under the Rajasthan Sales Tax Act and Rules is controlled by the statutory allocation of authority and the Commissioner's jurisdictional notifications. Where a dealer fell within the special circle jurisdiction of the Commercial Taxes Officer, Special Circle, Jodhpur, the Assistant Commercial Taxes Officer (Anti-Evasion), Bikaner could not assume assessing authority status for a best judgment assessment without a specific order under rule 52 conferring that power. The court held that the notification relied on by the revenue did not authorise such jurisdiction, so the assessment was without lawful authority and liable to be set aside.

---

---

Issues: Whether the Assistant Commercial Taxes Officer (Anti-Evasion), Bikaner had jurisdiction to assume the role of assessing authority and make the best judgment assessment without a specific order under rule 52 of the Rajasthan Sales Tax Rules, 1955.

Analysis: The jurisdiction of the assessing authority was controlled by the statutory scheme under section 2(b) of the Rajasthan Sales Tax Act, 1954 and rules 3 and 4 of the Rajasthan Sales Tax Rules, 1955, together with the relevant jurisdictional notifications issued by the Commissioner. The dealer's turnover placed it within the special circle jurisdiction of the Commercial Taxes Officer, Special Circle, Jodhpur, and the anti-evasion notifications showed that the special anti-evasion jurisdiction attached only in the manner and to the extent provided by the notifications. The Court held that the notification relied upon by the revenue did not authorize the Assistant Commercial Taxes Officer (Anti-Evasion), Bikaner to exercise jurisdiction over this dealer in the absence of a specific order under rule 52 in his favour. Since the assessing authority lacked jurisdiction, the best judgment assessment could not be sustained.

Conclusion: The Assistant Commercial Taxes Officer (Anti-Evasion), Bikaner had no jurisdiction to make the assessment, and the assessment was liable to be set aside in favour of the assessee.

Ratio Decidendi: Where the statutory scheme and jurisdictional notifications allocate assessment jurisdiction to a specified assessing authority, another officer cannot assume that jurisdiction for best judgment assessment unless the prescribed transfer or conferral of jurisdiction has been validly made under the rules.

---