Jurisdictional notice defect under the wrong sales tax regime renders assessment without authority and liable to quashing.

A jurisdictional notice under Section 21 is treated as a condition precedent to valid assumption of authority. If the notice is invalid, vague, or issued under the wrong statutory regime, the defect is not a mere irregularity and cannot be cured in later proceedings. On the stated facts, the notice was issued under the U. P. Sales Tax Act, while the assessment was made under the Central Sales Tax Act, so the assessing authority proceeded without the notice required for jurisdiction under the Central Sales Tax Act. The proper course was to quash the proceedings and the assessment order rather than remand for a fresh notice.

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Issues: Whether proceedings initiated under Section 21 were void for want of a proper jurisdictional notice when the notice was issued under the U. P. Sales Tax Act but the assessment was made under the Central Sales Tax Act.

Analysis: Section 21 notice is a condition precedent to assumption of jurisdiction. Where the notice is invalid, vague, or issued under the wrong statutory regime, the defect is not a mere irregularity and cannot be cured in subsequent proceedings. Since the notice in the present case was issued under the U. P. Sales Tax Act, while the assessment order was passed under the Central Sales Tax Act, the assessing authority acted without the notice required for jurisdiction under the Central Sales Tax Act. In such a situation, the proper course was to quash the proceedings rather than remand the matter for issuance of a fresh notice.

Conclusion: The proceedings and the assessment order were without jurisdiction and liable to be quashed; the assessee succeeded.

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