Revisional jurisdiction cannot reopen assessment on later material; escaped-assessment reassessment is the proper statutory route.

Revisional jurisdiction under section 10-B of the Uttar Pradesh Sales Tax Act is limited to testing the legality or propriety of the original assessment on the material then before the assessing authority. Where the alleged defect arises only from later-discovered information not forming part of the original record, the matter falls within escaped assessment or under-assessment under section 21, and reassessment is the proper statutory route. A revisional authority cannot use section 10-B to reopen an assessment on fresh material. The impugned notice was therefore held not sustainable and was quashed, with the connected proceedings set aside.

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Issues: Whether proceedings under section 10-B of the Uttar Pradesh Sales Tax Act could be sustained where the alleged basis was subsequent information not forming part of the original assessment record and the matter was one of escaped assessment within section 21.

Analysis: The revisional power under section 10-B is confined to examining the legality or propriety of an order on the material and law that existed before the assessing authority at the time of the original assessment. Where the alleged error is said to arise from information discovered later, the case is one of escaped assessment or under-assessment, for which section 21 provides the appropriate statutory mechanism. Revisional jurisdiction cannot be used to reopen an assessment on fresh material or to do what the reassessment provision alone permits.

Conclusion: The impugned notice under section 10-B was not sustainable and was quashed, with the connected proceedings set aside.

Ratio Decidendi: Revisional jurisdiction cannot be invoked to reassess an order on the basis of subsequent material not on the original record, because such a case falls within the reassessment power for escaped assessment.

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