1978 (4) TMI 222

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..... The Sales Tax Officer issued notice under section 21 of the U.P. Sales Tax Act. This notice was served by affixation on 11th March, 1964. The assessee, however, did not appear. The Sales Tax Officer passed an assessment order. The assessee appealed. The assessment order was set aside, and the case was remanded. After remand the Sales Tax Officer passed a best judgment assessment on the ground t....

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....s a condition precedent to the valid exercise of power under that provision: see Laxmi Narain Mittal v. Commissioner of Sales Tax(1). It goes to the very jurisdiction of the officer. It is equally well-settled that a point which goes to the root of the matter or affects the very existence of the jurisdiction of an authority can be raised at any time, be it in appeal or in revision: see B.K. Gooye....