Reassessment cannot reopen matters already examined in original assessment without fresh material or escaped turnover.

Reassessment under section 21 of the U.P. Trade Tax Act, 1948 is not valid where the assessing authority has already examined the same survey material in the original assessment, considered the dealer's explanation, and consciously accepted the turnover and exemption claim. The reopening power applies only when there is reason to believe that turnover has escaped assessment, been under-assessed, or an exemption was wrongly allowed. On the facts stated, no fresh material was shown and the reassessment was founded only on a change of opinion, so the notices were liable to be quashed.

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Issues: Whether reassessment notices issued under section 21 of the U.P. Trade Tax Act, 1948 were valid when the same material had already been considered in the original assessment and no fresh material was shown.

Analysis: The assessment records showed that the assessing authority had examined the survey report, issued a detailed show-cause notice, considered the dealer's explanation, and then consciously accepted the disclosed turnover and exemption claim. The reasons cited for reassessment were based on the same facts already noticed and dealt with in the original proceedings. Section 21 permits reassessment only where there is reason to believe that turnover has escaped assessment, been under-assessed, or an exemption has been wrongly allowed. It does not authorize reopening merely to re-examine a matter already decided on due consideration in the absence of any fresh material.

Conclusion: The reassessment proceedings were invalid as they were founded only on a change of opinion and not on any fresh material. The notices under section 21 were liable to be quashed.

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