https://www.taxtmi.com/caselaws?id=149783 A transfer of a dealer's assessment case under rule 81 of the U.P. Sales Tax Rules moves the entire assessment file to the transferee officer without limiting the transfer to the original assessment alone. A proceeding for escaped turnover under section 21 is treated as part of the same year's assessment and, in substance, as reassessment of that liability. Once the case is transferred, the transferee Sales Tax Officer becomes the assessing authority for all purposes for that year, including initiation and completion of section 21 reassessment proceedings. The original Sales Tax Officer therefore lacks jurisdiction to proceed under section 21 after transfer. en-us Wed, 12 Nov 1969 00:00:00 +0530 Fri, 03 May 2013 14:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149783 A transfer of a dealer's assessment case under rule 81 of the U.P. Sales Tax Rules moves the entire assessment file to the transferee officer without limiting the transfer to the original assessment alone. A proceeding for escaped turnover under section 21 is treated as part of the same year's assessment and, in substance, as reassessment of that liability. Once the case is transferred, the transferee Sales Tax Officer becomes the assessing authority for all purposes for that year, including initiation and completion of section 21 reassessment proceedings. The original Sales Tax Officer therefore lacks jurisdiction to proceed under section 21 after transfer. Case-Laws VAT and Sales Tax Wed, 12 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149783