Jurisdictional assessment reaffirmed as the HC directs the matter to be decided by the proper assessing officer.

The dispute concerned whether assessment had to be made by the officer having jurisdiction. The HC followed its earlier ruling on the same controversy and held that the Tax Board's order could not be sustained. The assessment was to proceed before the jurisdictional officer, after hearing the assessee and in accordance with law, and the Revenue's revision petition was allowed.

---

---

Issues: Whether the matter was required to be assessed by the officer having jurisdiction and whether the Revenue's revision petition should be allowed.

Analysis: The dispute turned on the proper assessing authority. The Court noted that the same controversy had already been decided in an earlier judgment, where the direction to assess the assessee by the officer having jurisdiction was upheld. Following that view, the order of the Tax Board could not be sustained, and the assessment was to proceed before the jurisdictional officer after hearing the assessee and in accordance with law.

Conclusion: The petition was allowed and the matter was directed to be decided by the officer having jurisdiction.

---