Reassessment barred by change of opinion where survey material was already on record and not ignored in original assessment.

Reassessment under section 21 of the U.P. Sales Tax Act was impermissible where the survey report was already part of the original assessment record and had not been totally ignored. The assessing authority could not reopen the assessment merely because it later took a different view of the same material, as a mere change of opinion did not satisfy the statutory basis for reopening. The reopening was therefore without jurisdiction.

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Issues: Whether reassessment under section 21 of the U. P. Sales Tax Act was justified on the facts and in the circumstances of the case.

Analysis: The survey report was already on the assessment record at the time of the regular assessment. The factual finding accepted by the revisional authority was that the survey had not been totally ignored in the original assessment. On that footing, the assessing authority could not reopen the assessment merely because it later took a different view about the significance or effect of the survey material. A mere change of opinion did not constitute the statutory basis required for reopening.

Conclusion: Reassessment under section 21 was not justified and the reopening lacked jurisdiction.

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