Delegated assessment jurisdiction fails when turnover exceeds the prescribed threshold, rendering the assessment invalid.

Assessment powers delegated to an Assistant Sales Tax Officer were confined by rule 68(7)(c) and section 30 of the M.P. General Sales Tax Act to dealers whose preceding year gross turnover did not exceed the prescribed limit. Because the assessee's turnover exceeded that limit, the statutory condition for delegation was not met and the officer lacked jurisdiction to complete the assessment. The document also notes that a jurisdictional objection may be raised at a later stage. The assessment made by the Assistant Sales Tax Officer was therefore without jurisdiction and invalid.

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Issues: Whether the Assistant Sales Tax Officer had jurisdiction to complete the assessment where the assessee's gross turnover for the preceding year exceeded the monetary limit prescribed for delegation under rule 68(7)(c) of the M.P. General Sales Tax Rules.

Analysis: Rule 68(7)(c), read with section 30 of the M.P. General Sales Tax Act, permitted delegation of assessment powers to the Assistant Sales Tax Officer only within the prescribed turnover limit. The Commissioner's delegation order limited that power to dealers whose gross turnover in the preceding year did not exceed four lakhs, and it was not disputed that the assessee's turnover exceeded that limit. Once the statutory condition for delegation was not satisfied, the Assistant Sales Tax Officer could not lawfully assume jurisdiction to assess the assessee. An objection going to jurisdiction could also be raised even at a later stage.

Conclusion: The assessment made by the Assistant Sales Tax Officer was without jurisdiction and could not be sustained.

Ratio Decidendi: Where assessment power is delegated subject to a turnover threshold, an assessing authority acting beyond that limit lacks jurisdiction, and the resulting assessment is invalid.

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