TaxTMI 
TaxTMI 
1969 (11) TMI 77
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....circle under rule 81 of the U.P. Sales Tax Rules. The Sales Tax Officer, Sector VI, made an assessment order dated 23rd April, 1965, determining the turnover of imported cloth at 365 bales. Subsequently, upon information received that the assessee had imported 450½ bales and not merely 365 bales, proceedings were initiated under section 21 of the Act for assessing the escaped turnover. The reassessment proceedings were taken by the Sales Tax Officer, Sector I. Against that assessment the assessee filed an appeal, and contended that the case having been transferred to the Sales Tax Officer, Sector VI, there was no jurisdiction in the Sales Tax Officer, Sector I, to take assessment proceedings under section 21 and reassess the turnover....
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....es a "Sales Tax Officer" as the Sales Tax Officer of a circle appointed by the State Government to perform the duties and exercise the powers of an assessing authority in such circle. Rule 2(c) defines a "circle" as a sales tax circle notified under sub-rule (1) of rule 3. Sub-rule (1) of rule 3 empowers the State Government to fix the limits of a circle and to appoint officers to the circle. Sub-rule (3) of rule 3 declares that where there are more than one Sales Tax Officer in a circle, the Commissioner of Sales Tax shall determine their respective jurisdictions within such circle. It is apparently in the exercise of that power that a circle has been divided into sectors and different Sales Tax Officers have been conferred exclusive juris....
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.... tax: Provided that the tax shall be charged at the rate at which it would have been charged had the turnover not escaped assessment, or full assessment, as the case may be." The "assessing authority" contemplated by section 21 is the assessing authority having jurisdiction to assess the dealer, and the assessing authority empowered to assess the dealer was, upon transfer of the case, the Sales Tax Officer, Sector VI. The order transferring the case to him did not expressly limit his jurisdiction to the original assessment proceeding. Had that been so, the position would have been quite different. In the absence of any indication to that effect, the Sales Tax Officer, Sector VI, must be taken to be the assessing authority in respect of t....
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....g for reassessment under section 21 should not also be a proceeding in the case. In a case under the Indian Income-tax Act, 1922, upon provisions which are somewhat analogous to those under the U.P. Sales Tax Act, it has been held to include a reassessment of an assessee. In Govindarajulu Iyer v. Commissioner of Income-tax[1948] 16 I.T.R. 391., the Madras High Court observed: "Essentially the proceedings under section 34, whether partially or totally, relate to the same proceeding which must be deemed to have commenced with the publication of the general notice under section 22(1). In some respects and in some cases it may lead to a supplemental assessment. In other cases it may result in assessment for the first time, as in this case wh....